Determinação dos custos de produção do etanol a partir da mandioca (Manihot esculenta Crantz) pelo método de custeio baseado em atividades (ABC)

Abstract

Ethanol production from cassava has hampered its growth and expansion due to lack of incentives for large scale planting in Brazil and worldwide. Cassava is one of the raw materials for the production of renewable energy that can be efficiently transformed into ethanol. This paper aims to use the Activity Based Costing (ABC) method to determine, precisely, the costs involved in cassava production and the fuel ethanol production in a small ethanol plant in Santa Maria-RS. The cassava variety processed was the IAC 90, which is showing good productivity and easy adaptation to production systems in the Central Region of Rio Grande do Sul. For this study, we carried out a quantitative research, in order to measure all the processing steps, and as exploratory nature, to broaden the knowledge in the study area. The results showed that the total cost for gardening a hectare of cassava was R$ 2,283,56. Assuming a cassava production of 25.000 tons per hectare, the raw material contribution in the ethanol price was R$ 0,48. We found that from processing 1 ton of cassava, it was possible to obtain 188 liters of fuel ethanol with a cost of R$ 0,53/liter, generating a total ethanol production cost of R$ 1,01 or R$ 1.010,00/m3. The raw material contribution accounted for 47,5% of the total price and processing, 52,5%.