Mensuração de resultado da atividade de pecuária leiteira em sistema de Compost Barn

Abstract

The research in question measured the results of milk production in a Compost Barn system in the municipality of Mangueirinha – PR. This study is justified due to the constant changes that have been taking place in the Brazilian livestock sector and which reflect on new investments and, consequently, on the monitoring of costs to obtain results. As a methodological procedure, a case study was carried out, with a qualitative and descriptive approach. For data collection, a semi-structured interview was carried out, consisting of 14 open questions, divided into 4 sections. In addition, documents relating to investments, revenues and expenses of the activity in the months of July to October 2024 were analyzed, where the costs were grouped into 7 groups to carry out the analyses. After data collection, they were tabulated using electronic spreadsheet software. In this process, the following indicators were determined: EBITDA, Contribution Margin, Accounting and Economic Breakeven Point. Additionally, a Horizontal and Vertical Analysis of the Income Statement will be carried out. After analyzing the data, it was observed that food costs have the highest representation among the others, ranging from 43.20% to 50.92% in relation to total revenue in the months analyzed. In relation to the Accounting Break-Even Point and Financial Break-Even Point, the property surpassed the necessary result so that it can honor its commitments every month, however, the Economic Break-Even Point was only reached in the month of August. In relation to the result, it varied from R$4,738.33 in July to R$50,089.71 in August. Finally, it was concluded that the dairy activity carried out on the property in question generated positive results in the months analyzed, reinforcing the importance and need for cost management on rural properties.