Na agricultura, a gestão de custo permite ao agricultor precificar seu produto levando-se em consideração fatores naturais, como condição do clima, do solo e localização da propriedade. Este artigo apresenta um mapeamento sistemático sobre a formação de preço na agricultura. Os objetivos do estudo são analisar se existem ferramentas automatizadas de custeio no contexto agrícola, além de verificar quais métodos de precificação e cultura foram aplicados em trabalhos publicados no período de trinta anos. A principal contribuição deste estudo é levantar informações acerca da gestão de custo no agronegócio para implementar um framework nesse contexto. O resultado da revisão mostrou que existem poucos métodos automatizados de gestão de custos na área agronômica. A pecuária é a atividade que mais apresenta métodos de precificação.
Cost management techniques allow rural administrators access to information that can assist them in decision-making about the marketing of their products. The pricing of sales is responsible for the management of the production costs and the price definition of the product. There are few automated solutions in the agricultural context for cost management in the literature. This work created a domain framework that allows helping farmers in sales pricing. For the implementation of the tool, a framework development methodology was used and its validation was done through data collected from the literature. Using the developed framework, farmers can manage production costs as well as set a marketing price for their crops according to the desired profit margin. This facilitates decision-making that is part of the process of managing your property.
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