RENTABILIDADE E CUSTO DA ATIVIDADE LEITEIRA EM BOCAIÚVA - MG

Abstract

The objective of this research was to estimate the cost of production and to analyze the profitability of the dairy activity of a production system in the municipality of Bocaiuva, northern Minas Gerais. It was also intended to identify the components that exerted greater representativity on the final costs of the activity, as well as, in relation to total revenue, and estimate the break-even point. The data used were collected, with monthly notes of the producer in a notebook made available by the “Minas Leite” Program, during the period from January to December 2015. Data processing and profitability analysis were performed using the Production Costing For students EMATER, considering gross margin, net margin and profit or loss as indicators of economic efficiency. The components of the effective operational cost that exercised the greatest representativity were, in descending order: Food, labor, energy, sanitation, fixed taxes, miscellaneous expenses, milking and artificial insemination. In the economic analysis, the system presented net positive margin and negative result, indicating a situation of loss; However, there is a possibility of maintaining the activity in the medium term and reversion, if steps are taken to correct the flaws. Keywords: