ECONOMIC COSTS OF DEVELOPING NEW FIELD CROP CULTIVARS:: A METHODOLOGICAL APPROACH

Alcido Elenor Wander; Osmira Fátima da Silva

Alcido Elenor Wander Embrapa Arroz e Feijão https://orcid.org/0000-0001-9656-8773
Osmira Fátima da Silva Embrapa Arroz e Feijão https://orcid.org/0000-0002-1231-7764

Palavras-chave: Average costs, Pland breeding, New cultivars

Resumo

This scientific note proposes a methodology for calculating the average cost of developing cultivars to support plant breeding programs. The methodological proposal is exclusively for structured plant breeding programs, with constant inputs (activities, costs) and outputs (generated cultivars). In structured plant breeding programs, with regular inputs and outputs, it is possible to obtain the average cost of developing a cultivar from the sum of the annual costs with personnel, funding, and investments, divided by the number of cultivars generated (finalized) in the same year.