摘要：A spreadsheet featuring production costs for coffee in different productivity ranges is presented in this study. The survey is based on the theory of costs and the study location was the southern region of the state of Minas Gerais, where data on 48 coffee production units were gathered during the 1998/99 harvest. Taking the economical indexes resulting from research into consideration, one may infer that expenses on variable resources represent the greater portion of the final cost of coffee. The items which affected production costs the most were crop formation, in the case of unvariable costs, and the expenses on labor, especially the seasonal kind. It was also concluded that coffee culture belongs to the scale-economy kind and , as a whole, the 1998/99 coffee harvest ended up economically profittable.
