Análise da rentabilidade de propriedades leiteiras da agricultura familiar no município de Passa Vinte (MG): um estudo multicasos

Abstract

The profitability of five dairy production systems with family labor in the municipality of Passa Vinte, MG was estimated as well as the representativeness of each item component of the effective operational cost upon the final costs and the break-even point was evaluated. The data were collected monthly between the months of May of 2015 to April of 2016, posted and processed on electron spreadsheet, using MS Excel® applicative. The gross margin, net margin and the result (profit or loss) were taken into consideration as indicators of economic efficiency. The expenditures which make up the effective operational cost which influenced the most the costs of the farming were, in decreasing order: feeding (45.50%), labor (25.52%), miscellaneous expenditures (8.96%), sanity (8.46%), energy (4.77%), pasture rent (4.10%), fixed taxes (0.95%), milking (0.94%) and artificial insemination (0.79%). The economic survey revealed that a production system presented positive net margin and positive result, indicating that there are production conditions on the long term and possibility of expansion. Three production systems presented positive net margin and negative result, indicating that there is the possibility of continuing with the farming on the medium term and reversing the picture, if measures were taken to correct the critical points. A production system reached negative liquid margin and negative result, indicating that the farming is anti-economic, taking the risk of being scrapping or then losing the asset.