The aim of this study is to analyze and compare the cost-effectiveness of three family dairy farms, located in the municipality of Limeira do Oeste, MG, Brazil, as well as to identify the break-even points and the factors that most influenced the final costs, and their impacts on each property. The analyzed data comprised the period from May 2015 to May 2016 and were collected using forms developed by EMATER-MG (Technical Assistance and Rural Extension Company of the State of Minas Gerais) and MDA (Ministry of Agrarian Development). Gross and net margins as well as results (profit or loss) were considered as cost-effectiveness indices. It was realized that the dairy activity in the properties studied exhibited low efficiency in the use of inputs, implying idle productive capacity, an increase in the proportion of fixed costs in the composition of total costs, and low productivity per animal per unit area. Therefore, diary activity was highly dependent on the sale of animals in order to afford and present positive results. Among the components of the effective operating cost, feeding is the most representative (averaging 63.09%), in the three studied properties, being the tax rates considered as fixed (9.41%) and miscellaneous expenses (9.49%) also expressive. The properties showed high fixed costs and break-even points; in one property, these could not be determined as the unit variable cost was higher than the average selling price in the market. In the economic analysis, the three systems showed positive net margins and results, indicative of production viability in the long term. Key words: Dairy cattle. Effective operating cost. Break-even point. ResumoObjetivou-se analisar e comparar as rentabilidades de três propriedades familiares produtoras de leite, situadas no município de Limeira do Oeste-MG, bem como identificar o ponto de equilíbrio e os fatores que exerceram maiores representatividades nos custos finais e os impactos ocasionados por eles em cada propriedade. Os dados analisados compreenderam o período entre maio de 2015 a maio 2016 e foram coletados utilizando-se formulários desenvolvidos pela EMATER-MG (Empresa de Assistência Técnica e Extensão Rural do Estado de Minas Gerais) e MDA (Ministério do Desenvolvimento Agrário). Considerou-se as margens bruta e líquida, bem como o resultado (lucro ou prejuízo) como indicadores de rentabilidade. Percebeu-se que a atividade leiteira, nas propriedades estudadas, apresentou baixa eficiência de utilização dos fatores de produção o que implicou capacidade produtiva ociosa, elevação da participação dos custos fixos na composição do custo total e baixas produtividades por animal e por área. Em função disso, a atividade foi altamente dependente da venda de animais para conseguir se custear e apresentar resultados positivos. Dentre os itens componentes do custo operacional efetivo, destacase a alimentação como sendo o de maior representatividade (média de 63,09%), nas três propriedades estudadas, sendo a participação de impostos considerados fixos (9,41%)...
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.