The paper aimed to analyze the production costs of soybeans in the municipalities of Santarém and Belterra, considering that this is a competitive basic criterion for determining the operational efficiency as well as the formation of sustainable competitive advantage. The analysis was based on the perception of 20 producers on the concepts and application of fixed and variable costs used in decisions to produce soybean. The results showed that 18 producers use mechanical technology and modern inputs, but do not employ conservation practices. They also do not compute much of the fixed costs to determine profit, an indicator of competitive performance. The production units with productivity of up to 2,400 kg ha-1 (40 bags of 60 kg ha-1) are not having profit. On the other hand, farmers who use conservation technologies like direct planting are getting profit. Finally, we conclude that, 80% of the grain production systems using traditional technology are not sustainable in the region studied and have high production cost .
Productivity; net income; Amazon soybean
