摘要:The Brazilian agricultural sector, which is undergoing the settlement of new production and trading patterns, faces the challenge of growing in a competitive and sustainable fashion, in order to attend domestic demand while acquiring and holding positions in foreign markets, and by providing quality products and processes with sustainability and competitive prices. To attend the new requirements form a more balanced agriculture, both in ecological and economic terms, it is necessary a practice of producing in a coherent fashion, with the sustainable development. Thus, the purpose of this article is to analyze the profitability of the direct planting system e production process which is more sustainable than the conventional system, in the State of Mato Grosso do Sul using the Policy Analysis Matrix (PAM) technique, which allows a more clear comparison between the two systems. On the basis of the results obtained, one can take note that the direct planting system displayed smaller costs and larger profitability than the conventional system, in additions to being a preserving system that reduces soil losses due to erosion.