The production costs for soybean in the west region of the state of Bahia are presented in this study. This research identifies economic indexes of cost that most influence decisions made by soybean producers. The research is based on theory of costs. The data on the four soybeans productions units were gathered in the harvest from 2003 to 2004, characterizing a multicase study. The economic analysis proved that soybeans prices were below average total cost but exceeded average variable cost. Thus, not all of the fixed costs are lost, as would be the case if production were discontinued. The research shows that expenses on variable resources represent the greater portion of the final cost of soybean, like cost with fertilizers, services and quimical products. The itens with fixed cost which affected most of cost of soybean productions in the west of Bahia were machinery, equipment and cost of land.The economic study indicated that not all of de fixed costs are lost, as would be the case if production were discontinued. However, the soybean entrepreneur could be produce only in short run, but in the process of descapitalization. In this case, in the long run these producers could earn in the best economically alternative use of theirs investments.
Production costs; soybean; direct plantation; west of Bahia
