Levantamento de custos de uma propriedade rural familiar produtora de leite de Guarani das Missões-RS

Abstract

This study addresses the issue of the milk production chain, which is one of the most relevant in the national context. It is important to have control over the activity's expenses, as well as a cost system that provides information to the manager, which can improve the property's performance. information for the manager that can improve the performance of the property. Therefore, the aim of this study was to propose a performance control instrument based on indicators for the management of a small dairy farm in the city of Guarani das Missões – RS. To achieve the proposed objectives, we opted for a descriptive research, with qualitative data. In addition, data collection was carried out through administrative reports of the property and based on bibliographic research. The results obtained show that the costs with Food 57.75% of the total cost of the property. Still referring to food, expenditure on the purchase of feed for cows is evident, representing 57% of the cost of this group and 33.02% of the total cost of the milk production activity in the studied property. Finally, it is concluded that the work in question demonstrated the need to obtain a cost model, however simple it may be, for any type of organization, including rural properties. In addition, it served to provide a useful tool for the owner, who will be able to obtain information capable of assisting him in decision making and added to his knowledge and academic training.