Apuração do custo e resultado na produção de leite em uma propriedade no interior de Guaporé-RS

Abstract

Cost management is fundamental in all companies. In agriculture it could not be different, because with this tool it is possible to have fundamental information for the management of the enterprise. The objective of this study was to determine the cost and result of milk production in a rural property located in the municipality of Guaporé for the period 2021/2022. The research methodology is characterized as descriptive, quantitative and case study, where information was collected from the owners through interviews and through the analysis of documents and invoices. The study period was for one year, comprising the months of August/2021 to July/2022, where the costs necessary to develop this activity were analyzed, costs that are of great importance for decision making, helping in the financial control of the property. The results showed that the property is operating profitably. In the analyzed period, gross revenue was R$167,950.99 and costs were R$98,567.92, with a positive result of R$69,383.07. For this reason, owners must continue to monitor costs and prepare notes and controls, bearing in mind the informational capacity to support decision-making.