Custos da atividade produtiva do leite: estudo de caso de uma propriedade no Município de Salvador das Missões – RS

Abstract

The milk production chain is one of the most relevant in the national context, especially in the Southern Region. It is important to have a control of the activity's expenses, as well as a cost system that provides useful information for the manager, improving the property performance. as a whole. Therefore, the objective of the present study was to develop a cost analysis model of the milk production process for a rural property in Salvador das Missões - RS, in order to assist the producer in decision making. To achieve the proposed objectives, we opted for a descriptive research, with qualitative data, characterized as a case study. In addition, data collection was performed through the property's administrative reports and bibliographic research. The results show that food costs refer to 43.71% of the total cost of milk production, of which 60.79% is related to the purchase of Commercial Feed. This variable represents 26.57% of all property costs, exceeding the expenses of the other groups (Maintenance and Depreciation 22.62%, Sanitary Management 13.60%, Labor 8.07% and Other 12.00 %). Finally, it is concluded that the work in question demonstrated the need to obtain a cost model, however simple, for any type of organization, especially for rural properties that wish to expand their business through investments. In addition, it served to provide a useful tool for the homeowner, who could gain information capable of assisting him in decision making and aggregated in knowledge and academic background.