Administração de custos na atividade leiteira: estudo em propriedade do município de Campina das Missões – RS

Abstract

The present work presents as a theme the administration of costs in the dairy activity. The property under study is located in the countryside of the municipality of Campina das Missões - RS and focuses on Cost Management and Rural Development. The general objective of the work was to describe the structure of costs existing in the productive process of the dairy activity of a rural property, having as aid to its realization the specific objectives that were about the identification of the costs present in the productive process of the rural property of milk production, development of a form of cost control for the rural property that works in dairy production and the description of the costs of milk production of the property through the variable costing method. In this sense, for the theoretical framework some concepts were constructed about the context of family farming, cost management, accounting in rural properties and the production costs of dairy activity in family properties. As for the methodological procedures, the research was classified as qualitative and to achieve the research objective, descriptive research was used. Data collection was performed through bibliographic research, documentary research and the observation method. In relation to data analysis, it was evident the characterization of the property, the description of the milk production process and the mapping of the costs of the production process. As a result, profit was made in all months, showing variations due to the costs that involve the period. Thus, it was possible to solve the objectives in question with the elaboration of the cost structure present in the milk production process, as well as the identification of costs, the development of a form of cost control and the description of costs using the variable costing method.