Indicadores econômicos de fazendas leiteiras com alta produção diária em Minas Gerais
This work is intended to evaluate the profitability of different milk production systems with a high daily yield. In addition specific objectives were: to investigate the influence of the type of production system on the milk production cost; estimate the production cost of the business in different...
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| Formato: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2010 |
| País: | Brasil |
| Recursos: | Universidade Federal de Lavras (UFLA) |
| Repositorio: | Repositório Institucional da UFLA |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.ufla.br:1/2371 |
| Acesso em linha: | https://repositorio.ufla.br/handle/1/2371 |
| Access Level: | acceso abierto |
| Palavra-chave: | CNPQ_NÃO_INFORMADO Análise de rentabilidade Bovinocultura de leite Centros de custos Custo de produção Profitability analysis Dairy cattle production Cost centers Production cost |
| Resumo: | This work is intended to evaluate the profitability of different milk production systems with a high daily yield. In addition specific objectives were: to investigate the influence of the type of production system on the milk production cost; estimate the production cost of the business in different production cost centers; identify the components which exercise the greatest influence on the final costs of the business; estimate the representativity of each group of expenses concerning the milk income; identify the break even point of the activity; analyse the effect of production seasonality on the gross production system margin; and present some possible solutions in the attempt of reducing the costs within each item which makes up the production cost. The data of six milk production systems situated in central and southern/southeastern Minas were utilized, collected during the period from March, 2008 to February, 2009. The six production systems were divided into two groups: semi-confinement (SC) and total confinement (CT), each group made up of three. Regarding the cost counting methodology, the operational and total cost structure was adopted. In the economic analysis, for presenting positive gross,net margin and result, the dairy business under the semi-confinement production systems has conditions to produce over the short, medium and long term. But under total confinement, the business is being subsidized, because it presented a negative gross, net margin and result. Feeding was the item of highest representativity in the effective operational cost followed by labor, misceleanous expenses, reproduction, health, machine rent, energy and taxes. The crossbred bovine females destined for replacement reached the calving age later with a lower total operational cost as compared to the purebred females. |
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