Custo de produção de leite de uma propriedade rural familiar

Abstract

The correct appropriation of costs in any rural economic activity is one of the main problems, especially in products that within the property need to be apportioned so that the rural company is financially balanced. The studied property is characterized as a family business, located in the municipality of Pouso Novo-RS and currently has a herd of 13 lactating cows. The objective of this article is to present the costs and results of dairy production in the period 01/01/2023 to 06/01/23 and identify virtues and problems in the result of the activity as well as indicate actions to maximize economic-financial performance. The present work is classified according to its objectives as descriptive research, with quantitative data collection, through non-standardized interviews. As for technical procedures, it is classified as documentary research. The data in this work were organized within the income statement structure with the calculation of the product's contribution margin in the period from January 1, 2023 to July 1, 2023. The producer obtained a net profit of R$30,932.45 in the period, obtaining an activity contribution margin of 35.21%. One of the items that the producer must pay attention to is food, as the months in which the cows were supplemented with barley were the months with the lowest net profit. It is suggested that the producer records expenses in Excel spreadsheets, separately for each activity on the property. With this, the objectives of the work were achieved.