Valor da produção e custos ambientais na agricultura familiar: determinantes e demonstrativos contábeis da Comunidade Nossa Senhora do Perpétuo Socorro (Iranduba/AM)

Abstract

This study on the determinants of agricultural production value and the proposal to include environmental costs in the accounting statements of the Community of Our Lady of Perpetual Help aimed not only to analyze the economic valuation of family farming production in this community, considering both production and demand aspects, but also to propose the inclusion of environmental accounts in the chart of accounts and agricultural statements. The relevance of this study stems from the importance of family farming for food sovereignty, as well as concerns related to both its productive management and the sustainable use of environmental resources in this economic activity. Chapter 1 provides a systematic review of studies addressing environmental economic valuation in various regions of Brazil, based on research published on the Capes platform between 2018 and 2022. The significance of this initial mapping lies in demonstrating researchers' interest in estimating the use or non-use of environmental goods and ecosystem services through environmental economic valuation. Using the PRISMA Flowchart, content analysis, and the MAXQDA system, the results revealed that 30.6% of the studies focused on valuing cultural ecosystem services. Only 27.8% of the studies employed the contingent valuation method, while 40.3% did not use any valuation estimates. Therefore, no studies were found that measured environmental goods and ecosystem services in agriculture, particularly in family farming. Based on this survey, we proceeded to analyze the economic valuation of family farming production in the Community of Our Lady of Perpetual Help, considering both production and demand aspects as presented in Chapter 2. The study identified and evaluated the factors influencing the value of agricultural production in the community by using the production function method to estimate the relationship between various factors that affect production costs and the value of production. Additionally, consumers' willingness to pay (WTP) for family farming products was examined using the contingent valuation method and logistic regression analysis to understand how different price ranges influence the likelihood of consumers paying more for these products, and to identify which factors positively impact this willingness. Through data collection using semi-structured forms in this community, which employed productivity factors such as Capital (K), Land (T), Labor (L), and Technical Efficiency (E), it was observed that property documentation and government programs had a statistically significant effect on the value of production. In analyzing production practices, including pest control, water quality, drip irrigation systems, and storage space, these variables were found to have significant effects on the value of agricultural production. Regarding interviewees' willingness to pay and market access, logistical difficulties in purchasing agricultural production were found in 54% of Group 1 and 66% of Group 2. When comparing product characteristics between Groups 1 and 2, it was observed that both groups value the freshness and quality of food produced by family farmers. In the econometric model, consumers' willingness to pay is considerably high, with 75% in Group 1 and 77% in Group 2, indicating strong appreciation for the attributes associated with this type of production. The econometric model, employing the logit model to estimate willingness to pay across four different scenarios, shows that in the first model, which investigates the probability of consumers paying more for family farming products, consumers in Group 1, earning between R$ 6,500.00 and R$ 9,500.00, display a positive willingness to pay. The second model, which measures the willingness to pay up to 10% more, shows that an increase in income above R$ 9,500.00 reduces the WTP by 25.3%, suggesting that wealthier consumers may not value family farming attributes as much, possibly due to the availability of a wider variety of products elsewhere. Regarding the third model, which deals with the willingness to pay between 10% and 20% more, the analysis incorporating demographic, income, behavioral, and product perception variables reveals a complex relationship. These results show a similarity in consumer preferences and the factors influencing their willingness to pay when comparing Group 1 with Group 2, suggesting the payment of a premium for family farming products. Finally, in the fourth model, which represents the willingness to pay more than 20%, the differences between Groups 1 and 2 highlight that the characteristics inherent to each group can influence the importance of different variables in determining the probability of "more than 20%". It is concluded that through the analysis of the unified model, the cost of production positively influences the value of agricultural production. Factors such as property size, activity diversification, and the age of producers did not show a statistically significant impact. The application of the contingent valuation method, using logistic regression to analyze willingness to pay across the four scenarios, revealed that in the first scenario, the probability of consumers in the community paying more for family farming products is 85.35%. In the second scenario, the estimated probability of consumers paying between 10% and 20% more is 19.20%. In the third scenario, the probability of paying up to 10% more is 18.77%, and in the fourth scenario, the probability of paying more than 20% more is only 3.01%. Thus, the study concludes that the maximum probable willingness to pay among consumers in the Community of Our Lady of Perpetual Help is up to 20% above the standard market price. However, considering the adopted margin of error, the range of up to 10% also showed a similar probability. Finally, in Chapter 3, through the use of agricultural and environmental accounting tools, the inclusion of environmental accounts in the agricultural statements of the Community of Our Lady of Perpetual Help was proposed. In the first stage, the accounting statement of the agricultural production results of the 14 properties in this community was presented. In the second stage, models of environmental agricultural accounting statements were proposed, including accounts that record environmental events in assets, liabilities, expenses, costs, and revenues. The results obtained regarding the management of these properties in December 2023 showed that only 6 of them made a profit, while the others incurred a loss. Among the 6 that made a profit, one property had a significant profit of R$ 12,802.00. The negative results are primarily due to the high costs of agricultural production. As for the proposals for including environmental accounts in the agricultural-environmental chart of accounts, the agricultural-environmental balance sheet, and the agricultural-environmental income statement, the subgroups and accounts are related to the economic activities carried out and show the actions of rural properties regarding the environment, particularly in relation to the use of and impacts on environmental resources. The study concludes that the use of agricultural and environmental accounting tools assists farmers in managing their productive activities and maintaining the environmental resources utilized in this process. The presentation of this information is valuable for decision-making concerning the use and control of environmental resources in this type of economic activity.