Proposta de um sistema de apuração de resultado para suporte a empreendimentos rurais: um estudo de caso

Abstract

It is presented in this study , the estimated production costs of milk production. Specifically , we sought to make a case study in a small rural property in the municipality of Francisco Beltrão - PR , and propose a model of calculation and results analysis to assist the management of dairy farming . The research is based on the theory of costs , management models , data processing and application of variable costing . The property that explores the dairy business was accompanied in the period between July 1, 2013 until June 30, 2014 , featuring a case study. The analysis of the profitability ratios showed that the investment in this activity is not attractive , since the monthly return on investment is slightly more favorable than the opportunity cost . The long-term investment becomes unviable . The feed costs , labor, depreciation and interest expense were the most burdened the final cost of the activity. The proposed model can be applied to the rest of the property , as well as in other rural properties.