Produção leiteira no sistema de semiconfinamento : estudo de caso na propriedade x no ano de 2021

Abstract

Dairy farming in Brazil is a strong economic activity that represents and sustains a large part of Brazilian families, generating millions of jobs. Cost accounting helps to understand the different costs and expenses, with it it is possible to monitor the performance of the activities involved in the process and consequently analyze the result of the business, thus contributing to decision making. This course completion work aims to determine the result of dairy production on property x in the semi-confinement system in the year 2021. The research is classified as mixed, that is, quantitative and qualitative, descriptive in nature, developed through a case study, the result of the property was negative at 10.81% on net revenue. Regarding costs, those directly linked to food production were the ones that caused the most expenses, reaching a percentage of 94.04% of net revenue. The contribution margin showed a percentage of 16.06% to cover fixed costs and expenses. The property sold 218,009 liters of milk during the year. The accounting break-even point identified that it would be necessary to sell 360,955.20 liters in the year to match the total costs and expenses. Already, the financial break-even point pointed out that it would be necessary to sell 268,878.33 liters/year in order not to run out of available cash balance. It is recommended that the producer maintain the controls created to monitor the behavior of costs and thus be able to manage his property more assertively.