dc.description.abstract | The objective of this study is determining the unitary cost, in liters per hectare, of biodiesel production in the Brazilian state of Rio Grande do Sul, from soy, sunflower and canola cultures, since the cost of the agricultural production to the per liter cost of biodiesel of these cultures. To obtain the agricultural production costs we performed a comparison between the cost structures of several organizations, comparing their quantities to determine the cost structure proposal; and we performed the subsequent pricing in the market based on defined quantities. The estimation of biodiesel per liter costs started by calculating the vegetal oil extraction through two processes, extraction by solvent and extraction by pressing, finding the difference in values of both processes. For biodiesel production costs we considered those costs estimated in this research and also the expenses with raw materials, labor, depreciation and electric energy, which where estimated and granted by AFUBRA for the development of this study. The results show values of R$ 1.73 for sunflower biodiesel and R$ 1.59 for soy biodiesel by the solvent extraction method; and R$ 1.64 for sunflower biodiesel and R$ 1.72 for soy biodiesel by the extraction by pressing method. It is possible to observe that in some moments sunflower biodiesel is more advantageous in relation to soy biodiesel and, in others, soy biodiesel is more advantageous. | en |