Análise de rentabilidade da bovinocultura leiteira da agricultura familiar no município de Guarara-MG: um estudo multicasos

Abstract

The objective was to analyze the profitability of dairy production systems in the municipality of Guarará, MG. It was also intended to identify the components that exerted greater representatively on the final costs of the activity and estimate the break-even point. The data used came from five family farming properties collected monthly during the period from May 2015 to May 2016. The electronic data processing and profitability analysis were performed by MS Excel, considering the gross margin, net margin and the result (profit or loss) as

indicators of economic efficiency. The components of the effective operational cost that had the greatest representation on the costs of the dairy activity were, in decreasing order: food, miscellaneous expenses, energy, sanitation, labor, milking, fixed taxes and artificial insemination. In the economic analysis, the results obtained in the familiar agriculture properties studied, in the municipality of Guarará, it is observed that the farmers are decapitalizing in the long term.