Análise técnica e econômica da atividade leiteira do IFET-Bambuí, em Minas Gerais, no período de 2012 a 2014

Abstract

The lack of information about the real cost of utilities causes a social demand to know what the quality of public spending. However, there is a lack of practical studies that address on cost management applied to public sector institutions. Thus, this study aimed to investigate and evaluate the cost of dairy production of the Federal Institute of Minas Gerais Campus Bambuí in the period 2012-2014, in order to get a managerial diagnosis. The research approach is characterized as qualitative and quantitative, in relation to the objectives is classified as descriptive and explanatory, and on the procedures defined as documentary research and case study. The study showed that the activity is subsidized and depends on government financial resources to maintain the current production structure because the activity does not have minimum operational viability, i.e., own resources are not enough to pay for operating expenses. Thus, it is necessary to review the current production structure of the cattle industry and the structure of spending, since the resources used in the activity are public and need to be applied effectively and efficiently to generate the most benefits and meets the expectations of society.