Gestão estratégica de custos de propriedades leiteiras familiares do sul de Minas Gerais

Abstract

Cost management is fundamental to contribute to the good management of dairy farming and can contribute to achieving better economic results for family dairy farms. This study aimed to analyze the production costs of a family farm producing milk and to verify the contribution of dairy farming to the economic development for family farmers. A quantitative and descriptive research was carried out, configured as a case study in a dairy property located in the south of the State of Minas Gerais to analyze issues related to production costs and economic results of the activity with data collected between the years 2010 and 2017. A Most of the years' milk production has been below break-even point. The activity's revenues were not able to remunerate the total operational cost (COT) and the total cost (CT) in most of the years analyzed. However, the results suggest that the management of the costs of the analyzed property is developing, since the economic results of the last years were better than those obtained in the first years of the research. Dairy farming proved to be an important source of wealth and income for family milk producers.