Análise comparativa dos custos de produção de duas propriedades leiteiras, no município de Unaí-MG, no período de 2003 e 2004

Abstract

RESUMOObjetivou-se, neste estudo comparar os custos de produção do leite de duas propriedades localizadas no município de Unaí -Minas Gerais, e a influência deles na lucratividade. Trata-se de um estudo de dois casos, cujos dados foram extraídos de planilhas de análise técnico-gerencial das propriedades, nos anos de 2003 e 2004. Observou-se uma diferença entre os custos apurados, principalmente em função do nível tecnológico adotado. Pôde-se concluir que o aumento de escala de produção diluiu os custos fixos da atividade, diminuindo o custo total e aumentando as margens; que o uso de tecnologias viáveis possibilita uma melhor resposta do sistema a diversos fatores de produção, permitindo uma adaptação mais rápida, o que influenciará no retorno financeiro. Concluiu-se também que, nas condições estudadas, não é possível definir o melhor sistema, pois os fatores de produção são diferentes.Termos para indexação: Administração rural, análise de rentabilidade, atividade leiteira, custo de produção. ABSTRACTThe objective of this study was to compare the production costs and their influence on the profitability of two dairy farms, located in the city of Unaí -MG, Brazil. Two cases were studied, where one used data technical and managerial control of the farm. One verified a difference among the observed costs, mainly due to the adopted technology. One may conclude that the increase of production scale reduces the fixed costs of the activity, decreasing the total cost and increasing the profits and that the use of viable technology enables a better answer of the system to several production factors, reaching a faster adaptation , influencing the finantial return. It may also conclude that it isn't possible to define the best system in the studied conditions, since the production factors are different.

Technical and economic indices that determine the profitability of milk production systems participating in the “Full Bucket” program

“…As indicators of economic returns, we adopted the gross margin (revenue less effective operational cost), net margin (revenue less total operating expenses) used by Lopes et al (2004bLopes et al ( , 2009Lopes et al ( , 2011Lopes et al ( , 2016, Carvalho et al (2009) e Teixeira Júnior (2014, 2015. Based on the indicators, we estimated the profitability, calculated as gross profit divided by total revenue, multiplied by 100 (Profitability (%) = Gross profit ÷ Total revenue) × 100), and the return, calculated as the gross profit divided by the sum of total assets and effective operational costs, multiplied by 100 (Return (%) = Gross profit ÷ (Total assets + Effective operational costs) × 100) (SEBRAE, 1998).…”

“…Several researchers have examined how to estimate production costs, and have studied the economic viability of milk production in Brazil (SCHIFFLER et al, 1999;LOPES et al, 2004a;CARVALHO et al, 2009;LOPES et al, 2009;LIMA et al, 2012;TEIXEIRA JÚNIOR et al, 2016). However, few studies have evaluated the relationships between technical and economic indices.…”

Characteristics of milk production systems and feed strategies for dairy cows in the North and Northwest of Paraná State

“…Carvalho et al (2009) found that increasing use of concentrate in MPS improved milk production by 34.3%. According to the authors, productive systems were those that featured characteristics such as (i) more specialized herd; (ii) larger total area and more land dedicated to milk production; (iii) increase in per-day milk production; (iv) higher number of dairy cows; (v) increase in milk production per animal; and (vi) reduced total herd of cows across the MPS that do not use concentrate for feeding dairy cows.…”

“…Bargo et al (2003) noted that the inclusion of corn in the concentrate resulted in (i) increased milk production per cow; (ii) increased milk production per unit area; (iii) increased stocking rate on pastures; (iv) increased body condition score; (v) increased lactation; and (vi) increased protein content in the milk. Carvalho et al (2009) found that there is a direct relationship between the use of concentrate for dairy cows and improvement in production rates and technological advances.…”

Aspectos econômicos da produção de bovinos de corte

“…Após entrar na atividade, análises técnicas e financeiras devem ser continuamente refeitas, juntamente com simulações de diversas situações produtivas, para a tomada de decisões. A cada evento não previsto, o planejamento deve ser revisto (Carvalho et al 2009). …”