RESUMOObjetivou-se com esta pesquisa estudar a rentabilidade da atividade leiteira de sistemas de produção de leite na região de Lavras/MG, analisando a influência do tipo do sistema de criação sobre o custo de produção do leite. Pretendeu-se, ainda, identificar os componentes que exerceram maior influência sobre os custos finais da atividade e também o ponto de equilíbrio. Os dados utilizados foram provenientes de 16 sistemas de produção alocados em um de três tipos de sistemas de criação (em regime de pastejo, semiconfinado e confinado), localizados na região de Lavras, coletados mensalmente durante o período de janeiro de 2002 a junho de 2003. O processamento eletrônico dos dados, bem como a análise de rentabilidade foi realizada pelo software Custo Bovino Leite ® , considerando a margem bruta, a margem líquida e o resultado (lucro ou prejuízo) como indicadores de eficiência econômica. O tipo do sistema de criação influenciou o custo total de produção do leite e, portanto, a lucratividade e rentabilidade, sendo os sistemas de produção em confinamento os que apresentaram os menores custos unitários. O tipo do sistema de criação influenciou os "pesos" dos itens componentes do custo operacional efetivo da atividade leiteira, sendo esses diferentes em cada um dos três sistemas estudados. Esforços gerenciais e tecnológicos deverão ser feitos, objetivando aumentar a produção média diária, que está muito aquém do ponto de equilíbrio. Na análise econômica, por apresentar margem líquida positiva e o resultado econômico negativo, nos três tipos de sistemas de criação, conclui-se que a atividade leiteira tem condições de produzir em médio prazo; e, em longo prazo, os pecuaristas estão se descapitalizando.Termos para indexação: Análise de rentabilidade, bovinocultura de leite, custo de produção, sistema de criação, ponto de equilíbrio. ABSTRACTThe aim of the research was to study the profitability of dairy business of milk production systems in Lavras region (MG), by surveying the influence of the type of breeding system upon the production cost of milk. In addition, the identification of the components that most influenced the final costs of the business and of the breakeven point were intended. The data utilized came from 16 production systems allocated in one of three types of breeding systems (grazing regimen, semi-feedlot and feedlot) situated in Lavras region, being monthly collected from January 2002 to June 2003. The electronic data processing as well as the profitability analysis were accomplished by the "Custo Bovino Leite" software. The analyses of costs and profitability were performed by taking into consideration gross margin, net margin and the result (profit or loss) as indicators of economical efficiency. The type of breeding system influenced the "weights'' of the component items of the effective operational cost of dairy business, these being different in each of the three levels studied. Managerial and technological efforts should be made in order to increase the daily average yield, which is very far ...

RESUMOObjetivou-se com esta pesquisa estudar a rentabilidade da atividade leiteira de sistemas de produção de leite na região de Lavras/MG. Pretendeu-se, ainda, identificar os componentes que exerceram maior influência sobre os custos finais da atividade e identificar o ponto de equilíbrio. Os dados utilizados foram provenientes de 16 sistemas de produção localizados na região de Lavras, coletados mensalmente durante o período de janeiro de 2002 a junho de 2003. O processamento eletrônico dos dados, bem como a análise de rentabilidade, foram realizados pelo software Custo Bovino Leite ® , considerando a margem bruta, a margem líquida e o resultado (lucro ou prejuízo) como indicadores de eficiência econômica. Os itens componentes do custo operacional efetivo que exerceram maior influência sobre os custos da atividade leiteira foram, em ordem decrescente, a alimentação, mão-de-obra, despesas diversas, energia, sanidade, ordenha, impostos e inseminação artificial. Na análise econômica, por apresentar margem líquida positiva e o resultado negativo, conclui-se que a atividade leiteira tem condições de produzir em médio prazo; e, em longo prazo, os pecuaristas estão se descapitalizando.Termos para indexação: Análise de rentabilidade, bovinocultura de leite, custo de produção, ponto de equilíbrio. ABSTRACTThe scope of this research was to study the profitability of dairy business of milk production systems in Lavras region (MG). In addition, to identify the components which most influence the final costs of the business and the breakeven point. The data utilized came from 16 production systems, situated in Lavras region, collected monthly during the period of January 2002 to June 2003. The data processing as well as the profitability analysis were accomplished by the Custo Bovino Leite software. The analyses of costs and profitability were performed by taking into consideration gross margin, net margin and the result (profit or loss) as indicators of economic efficiency. The items component of the effective operational cost which most influenced the costs of dairy business were, in decreasing order, feeding, labor, different expenses, energy, health, milking, taxes and artificial insemination. In the economic analysis, for presenting positive net margin and negative result, it follows that milk farmers have conditions to produce in the middl-term; in the long-term, milk farmers have been decapitalizing.Index terms: Profitability analysis, dairy cattle, production cost, breakeven point. INTRODUÇÃODiversas transformações, entre outros fatos, têm contribuído para que os produtores de leite reflitam sobre a necessidade de administrarem bem a atividade, tornando-se mais eficientes e, conseqüentemente, competitivos. Nessa nova realidade, ter controle adequado e principalmente um sistema de custo de produção de leite que gere informações para a tomada de decisões rápi-das e objetivas são fundamentais para o sucesso da empresa.O estudo do custo de produção é um dos assuntos mais importantes da microeconomia, pois fornece ao e...

RESUMOEstudou-se a rentabilidade da atividade leiteira na região de Lavras, MG, analisando a influência do nível tecnológico sobre o custo de produção do leite.

This study aimed to analyze the economic viability of implementing and using a Canadian biodigester for power generation in a milk production system. Specifically, we intended to estimate the generated power production, the total production cost (TC), the total operating cost (TOC), and the effective operating cost (EOC) of 1 kW of power generated, and estimate the break-even point of the power produced. The research was carried out on a farm located in southern Minas Gerais (Brazil) from January to December 2017. Three scenarios were analyzed through the tree-point estimation (most likely, optimistic, and pessimistic). Scenario 1 considered the use of power for the acclimatization of free-stall barns during 13 hours day-1 plus the use of 50% of the produced biofertilizer. Scenario 2 considered the use of power during 13 hours day-1 for the acclimatization of free-stall barns and milking parlor, which means an increase in power consumption estimated at 10% compared to scenario 1, plus the use of 75% of the produced biofertilizer. Moreover, scenario 3 considered the use of power for the acclimatization of free-stall barns during 6.5 hours day-1 plus 25% of the produced biofertilizer. All scenarios considered the amount charged per kWh by the Companhia Energética de Minas Gerais (CEMIG). Monte Carlo simulations were carried out with minimum acceptable rates of return ranging from zero to 50%. Power generation was economically viable in all scenarios, with positive net present value (NPV), internal rates of return above the minimum acceptable rate of return, simple and discounted payback below the 10-year horizon, and satisfactory benefit-cost ratios. The EOC values of 1 kWh of power were estimated at R$ 0.1990, R$ 0.1791, and R$ 0.3308 for scenarios 1, 2, and 3, respectively, whereas the mean total cost (TC) was R$ 0.5618 (±0.21) considering all scenarios, above the purchase values at CEMIG, which would be R$ 0.50. The TC value was R$ 99,804.42 for scenarios 1 and 2, and R$ 92,424.09 for scenario 3, with a minimum acceptable rate of return of 8.50, while the TOC values were R$ 69,486.62 in scenarios 1 and 2, and R$ 62,229.66 in scenario 3. The amount of power generated in all scenarios was higher than the break-even point. All Monte Carlo simulation models showed positive NPV values, indicating that there is a high probability of being above expectations.

RESUMOPor meio deste estudo, buscou-se estimar os custos de produção da soja grão, cultivada sob sistema de plantio direto, na região Oeste do Estado da Bahia. Para tanto, coletaram-se dados técnicos e econômicos para a elaboração de custos referentes ao empreendimento de quatro fazendas dessa região, obtidos junto aos técnicos responsáveis pela sojicultura em estudo, caracterizando-se como estudo de multicasos. A pesquisa baseia-se na teoria de custos e o período de análise correspondeu à safra de verão 2003/2004. As despesas com os custos variáveis foram as que mais oneraram os custos finais da atividade, destacando-se gastos com fertilizantes, serviços e defensivos químicos. Entre os itens que compõem os custos fixos, destacaram-se gastos com máquinas e equipamentos e o custo de oportunidade da terra. Economicamente, concluiu-se que a atividade produtiva em estudo se encontra em processo de descapitalização, visto que parte do capital fixo aplicado na produção não foi totalmente pago. Tal constatação leva a perda da capacidade produtiva e no longo prazo o sojicultor pode ser levado a aplicar seu capital em outra atividade produtiva ou em outra alternativa de investimento.Termos para indexação: Custos de produção, soja, plantio direto, Oeste da Bahia. ABSTRACTThe production costs for soybean in the west region of the state of Bahia are presented in this study. This research identifies economic indexes of cost that most influence decisions made by soybean producers. The research is based on theory of costs. The data on the four soybeans productions units were gathered in the harvest from 2003 to 2004, characterizing a multicase study. The economic analysis proved that soybeans prices were below average total cost but exceeded average variable cost. Thus, not all of the fixed costs are lost, as would be the case if production were discontinued. The research shows that expenses on variable resources represent the greater portion of the final cost of soybean, like cost with fertilizers, services and quimical products. The itens with fixed cost which affected most of cost of soybean productions in the west of Bahia were machinery, equipment and cost of land.The economic study indicated that not all of de fixed costs are lost, as would be the case if production were discontinued. However, the soybean entrepreneur could be produce only in short run, but in the process of descapitalization. In this case, in the long run these producers could earn in the best economically alternative use of theirs investments. INTRODUÇÃOO sistema agroindustrial da soja é um dos mais importantes no cenário do agronegócio mundial. A soja, consumida in natura ou como matéria-prima básica na produção do farelo e do óleo, dentre outros produtos, é uma das principais commodities, sendo cultivada comercialmente no Brasil há pouco mais de 40 anos. Os agricultores que se dedicam ao seu cultivo empregam altas tecnologias em todas as fases de produção, as quais incrementam produtividade e qualidade ao produto colhido.No entanto, a sojicultura nã...

The objective of this study was to comparatively analyse the profitability of compost barn and free stall milk-production systems as a means of helping producers and technicians choose the type of facility most suitable for each farm. Data collected from four farms from January to December 2016 were analysed; the data were distributed equally among compost barn and free stall systems. The cost of milk production was estimated according to the operating cost methodology and considering the milk production cost centre, which involved both lactating and dry cows. Additionally, gross and net margins were estimated as indicators of profitability. The results showed that the average gross and net margins were not influenced by the type of facility; they were positive in both of the production systems analysed. Among the components of the net operating cost, the proportion of the "medications" item was lower in the compost barn properties, while the cost of bedding for the cows was lower in the free stall farms. Depreciation and total operating cost were similar in the two systems. Milk sales made up a higher percentage of the revenue in the free stall farms, despite the high standard deviation, while the expectations of revenues from wastes were similar in the two production systems. Given that there were no significant economic differences between the types of facility, it is concluded that ease in management, productivity, reproductive performance, animal health (hoof injuries and mastitis), environmental issues, and availability of water and bedding material should be the motivators for choosing one system over the other.

This study investigates the cost-effectiveness of 20 demonstration units (DUs) belonging to the "Balde Cheio" program. The units in question are from the state of Rio de Janeiro, Brazil, dating from January to December 2011, and are sorted according to the scale of production (small, medium and large). The data were analyzed using Predictive Analytical software (PASW) 18.0. The scale of production influenced the total cost of milk production, and therefore profitability and cost-effectiveness. The largescale stratum showed the lowest total unit cost. The positive results in medium and large scales in milk production lead to optimal conditions for long-term production, with the capitalization of cowmen. The items regarding the effective operating cost (EOC) with the biggest influence on the costs of dairy activity in the small scale stratum were food, energy and miscellaneous expenses. In the medium scale, these were food, labor force, and miscellaneous expenses. Finally, in the large scale, they were food, labor force and energy. In the small and large scale, the items regarding the total cost with the biggest influence on the costs of dairy activity were food, labor force, and return on capital, while in the medium scale, they were food, return on capital, and labor force. The average break-even point of 14 of the DUs was higher than the average daily production. Key words: Dairy cattle. Cost of production. Profitability. Management. ResumoObjetivou-se analisar a rentabilidade de 20 unidades demonstrativas (UD) participantes do programa "Balde Cheio", no estado do RJ, no período de janeiro a dezembro de 2011, em função da escala de produção (pequena, média e alta). Os dados foram analisados utilizando-se o software PASW 18.0. A escala de produção influenciou o custo total de produção do leite e, portanto, a lucratividade e rentabilidade. O estrato grande escala apresentou o menor custo total unitário. Por apresentar resultado 1 Médico Veterinário, M.Sc., Instrutor do SENAR-RIO, Lavras, MG, Brasil.

This study proposes to examine the economic viability of implementing the necessary infrastructure for the recycling of bedding sand from a free-stall facility in a milk production system in southern Minas Gerais, Brazil. In specific terms, the total production cost (TC), total operating cost (TOC) and effective operating cost (EOC) of a cubic meter of recycled sand were estimated in order to estimate the total sand consumption for the free-stall system and per bed year-1 as well as the equilibrium point of the amount of recycled sand, in cubic meters. The experiment was carried out on a farm located in the south of Minas Gerais from January 2016 to December 2017. Three scenarios were analyzed by the tree-point estimation method (MOP - most likely, optimistic, and pessimistic). Utilization of 85%, 95% and 75% of the recycled sand was considered for scenarios 1, 2 and 3, respectively. In all of them, the value charged per cubic meter of sand by a supplier close to the farm was considered. Monte Carlo simulation was also carried out with hurdle rates (HR) of up to 90%. Under the studied conditions, sand recycling showed to be economically viable in all scenarios, with positive net present values (NPV), internal rates of return above the HR, simple and discounted payback below the 10-year horizon, and satisfactory cost benefit-1 ratios (greater than 1). The EOC of one cubic meter of recycled sand was estimated at R$5.04, R$4.51 and R$5.72 for scenarios 1, 2 and 3, respectively, whereas the average TC, considering all scenarios, was R$6.84 (+0.81), which is less than the acquisition price of R$28.57 at the sand extraction site. The TC was R$37,219.51 and R$34,637.74 for the scenarios with HR of 8.50 and 6.99%, respectively, whereas TOC was R$22,572.08 in all analyzed scenarios. The estimated total annual sand consumption by the free-stall system was 526.44 m³, with an estimated average of 1.23 m³ (+0.28) bed-1 year-1. All Monte Carlo simulation models showed positive NPV as well as HR of up to 90%, which reflect a high probability of positive NPV.