Avaliação econômica de uma propriedade de produção de leite em Limoeiro do Norte, Ceará

Abstract

The present article was aimed to perform an economic evaluation of a milk production property in Limoeiro do Norte, Ceará. For theanalysis method, production costs and revenues were estimated, and economic result measures were applied as a way to obtain and interpret the results. It also consists of a quantitative case study research in which data on revenue, costs, production, and inventory of capital goods were collected through quarterly visits to the property during the period from January to December 2019. Based on the acquired information, it was possible to apply the proposed method, and obtain the results presented below. The total capital invested in the property was R$382.968,01. Gross revenue was R$119.164,37. The costs with concentrated feeding animals were R$ 51,217.25, what represents 48.88% of the effective operating costs. The land and labor productivity costs reached 48,633 (l/ha/year) and 143.46 (l/man/day), respectively. The reached loss from the activity was R$ -34,586.39 and the rate of return on capital:5.39%. The total levelling point was 127,066.74 (l/year). The items that had the highest level of importance in the effective operating costs were feeding the herd and the labor. The average total cost was higher than the average price paid to the producer. In general, this work recommendes a better application and control of production costs.