Custos e rentabilidade da produção leiteira: estudo de caso em uma propriedade rural do município de Quedas do Iguaçu - PR

Abstract

Dairy farming plays an important role in the national, state, and regional economy, serving as a fundamental source of income for numerous families. Despite a reduction in the number of producers, production continued to grow due to intensification, which requires greater organization and cost monitoring. Therefore, understanding the cost structure becomes essential for the economic sustainability of farms. The aim of this study was to analyze the production costs and profitability of dairy farming on a rural property in the municipality of Quedas do Iguaçu PR. A case study was conducted through semi-structured interviews, document analysis, and production records. Over three months (May to July 2025), 15,196 liters of milk were produced, resulting in a gross revenue of R$ 41,612.60. The Effective Operational Cost (COE) was R$ 35,168.74, with feed accounting for 45.52% of expenses. The average production cost was R$ 2.31/L, while the average selling price was R$ 2.80/L, generating a net margin of R$ 0.49/L (17.34%). The results showed that feed constitutes the largest share of expenses and that profitability, although positive, was sensitive to fluctuations in milk and input prices. This study reinforces the importance of planning, cost management, and the adoption of risk mitigation strategies as central elements for the viability of dairy farming on family-run farms.