Custos em diferentes sistemas de produção leiteira: estudo multicaso em municípios do Estado do Rio Grande do Sul

Abstract

Cost accounting provides essential information for a good management of projects. This does not differ from rural accounting, in which the cost control and information offered by it help in the decision-making of the owners. This study, carried out in the Cost Accounting area, aimed to analyze the different production costs from dairy production systems in the state of Rio Grande do Sul. Therefore, the types ofproduction costs were identified; production costs were measured; the variable costingmethod was applied to determine the results and the production systems that presentthe best result indicators were identified, these being: Traditional System, Free stall and Compost Barn. For this purpose, a descriptive methodology with a qualitative character was chosen. To analyze the data, the instrument used was electronic spreadsheet sent to the managers of the properties, where the indispensable information for the analysis of the data and fulfillment of the objectives of the study were registered. The study results show that the three systems have satisfactory results, however, when comparing the demonstratives, the system that presents the best results is the Compost Barn System. The Traditional System, on the other hand, is in second place and the Free stall System in third place. Regarding the result indicators, the system Compost Barn System is pointed as the one that presents the most satisfactory results. However, this does not mean that the other two systems areinferior, the owners just need to carry out a more refined analysis of their production costs.