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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.

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.

Por meio de simulações, compararam-se os dados de rentabilidade do sistema de produção de uma propriedade rural localizada em Nepomuceno, MG, considerando duas situações: a primeira, real, produz queijo, e a segunda, simulada, vende leite para o laticínio. A produção e a comercialização de queijo mostraram-se mais rentáveis que a comercialização do leite in natura, representando uma alternativa para o incremento da renda do produtor de leite.

This study aimed to analyze the effect of each workforce type on the cost-effectiveness of 20 dairy farms participating in the “Full Bucket” program, from January to December 2011, in the State of Rio de Janeiro. A stepwise multiple linear regression was used to identify the production cost components that most affected net margin, profitability, and cost-effectiveness. Workforce type influenced both profitability and cost-effectiveness, as well as total production cost. Economic analysis showed that farms with a hired workforce had the lowest total unit costs and a positive result. This way, the activity is able to produce in the long term and farmers are capitalizing. The farms that adopted mixed and family workforce had a positive net margin and a negative result, obtaining conditions to produce in the medium term. The highest representativeness on the items of effective operating cost in the family workforce stratum, in a descending order, were food, miscellaneous expenses, and energy. The most representative items in the mixed and hired workforce strata were food, workforce, and miscellaneous expenses.

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O trabalho teve como objetivo analisar a presença do viés de confirmação em gestores e contadores em um processo de tomada de decisão gerencial, bem como analisar se a forma com que as informações econômico-financeiras são apresentadas influencia o viés de confirmação desses indivíduos em suas decisões. Para atender ao objetivo da pesquisa, utilizou-se a metodologia experimental, aplicada a uma amostra de 86 contadores, 68 gestores e de 118 pessoas com atividades diversas (grupo controle). Os resultados demonstraram que a maioria dos gestores e dos contadores apresentaram viés de confirmação em processos de tomada de decisões gerenciais, que os fatores tipo (positiva ou negativa) e nível (simples ou complexa) não influenciam o viés de confirmação na tomada da decisão gerencial e que a informação negativa pode atenuar o viés de confirmação na escolha da informação mais importante.