DIFERENCIAL DE GANHO ECONÔMICO E DO RISCO FINANCEIRO ENTRE QUATRO PRÁTICAS DE MANEJO DO SOLO NA CULTURA DA ALFACE CRESPA ROXA ORGÂNICA

Abstract

The objective of this study is to evaluate the differential in economic gains of four soil management practices in the cultivation of organic red curly lettuce. The basis for analysis is the trial conducted by Bernardes (2024), which was carried out using a randomized block design with four replications and the following treatments: 1 = soil covered with Brachiaria straw mulching; 2 = soil incorporated with Brachiaria straw; 3 = soil incorporated with Brachiaria straw plus mulching with Brachiaria straw; and 4 = control (no treatment). For the analysis of gain and risk, two economic indicators were used, respectively: Net Present Value (NPV) and Internal Rate of Return (IRR), for a period covering two harvests, as per the trial. As a result, it was observed that treatment 2 achieved the highest economic gain, being 32% higher than treatment 4 (reference). In second place was treatment 1, with a 19% gain. Finally, treatment 3 was 8% above the control. Looking at the risk aspect, treatment 1 presented a 10% higher risk than the control (the lowest among the three treatments involving Brachiaria). Treatment 2, despite delivering the best return, had a 52% higher risk, while treatment 3 was the most risky, with a 129% increase. The decision will depend on the manager’s profile, balancing risk and return. Treatment 2 maximizes gains, while treatment 1 offers more financial security.