Management of a small rural property in the city of Guaxupe, in the State of Minas Gerais, based on direct costing

With the existing competitiveness in the market, having knowledge about costing methods can be a differential over competitors. Because of this, this article sought to answer the following research problem: How can the direct costing method assist in cost management in the cultivation of arabica coffee, in a small rural property, in the city of Guaxupe, state of Minas Gerais? The objective of this work was to analyze the data obtained with the application of the direct costing method in the cultivation of arabica coffee. The research methodology is documentary, descriptive and qualitative. It was concluded that, according to the method used, the sacks of coffee sold generate a contribution margin of 61%, and the quantity produced exceeded the break-even point, causing a positive result. The work is justified by the importance of the information generated with the use of the direct costing method, where the manager can optimize the production process, increase the profit margin and contribute to the growth and continuity of the business.