Gestão econômico-financeira na atividade leiteira: identificação de perdas, desperdícios e ineficiência no processo produtivo do leite

Abstract

Milk is one of the major foods most essential to life, and its production and marketing are present worldwide. Milk production has an important role for the GDP of regions where dairy farming is widespread. The Southwest region of Paraná is characterized as one of the major dairy regions of the state, next to the western region and Middle East. The milk-producing properties in the Southwest are characterized mostly as properties of small and medium businesses, where dairy farming has major financial contribution to the family income. The success in the dairy is related to several factors ranging from appropriate management to good economic management of the property. Collecting information for the proper management of the economy can make the property obtain great production and financial returns because the information collected may indicate possible losses and inefficiencies in production, and it helps in the decision making. This study aimed to determine indicators that are causing losses, waste and inefficiencies in the production process of the activity. The properties studied were divided into two groups according to the volume of milk produced and then a search for productive data. As it was observed that the properties studied have average production far below the ideal, which is a reflection of the management used in these mills.