Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Institucional da UFLA |
Texto Completo: | http://repositorio.ufla.br/jspui/handle/1/34550 |
Resumo: | The aim of this study is to analyze and compare the cost-effectiveness of three family dairy farms, located in the municipality of Limeira do Oeste, MG, Brazil, as well as to identify the break-even points and the factors that most influenced the final costs, and their impacts on each property. The analyzed data comprised the period from May 2015 to May 2016 and were collected using forms developed by EMATER-MG (Technical Assistance and Rural Extension Company of the State of Minas Gerais) and MDA (Ministry of Agrarian Development). Gross and net margins as well as results (profit or loss) were considered as cost-effectiveness indices. It was realized that the dairy activity in the properties studied exhibited low efficiency in the use of inputs, implying idle productive capacity, an increase in the proportion of fixed costs in the composition of total costs, and low productivity per animal per unit area. Therefore, diary activity was highly dependent on the sale of animals in order to afford and present positive results. Among the components of the effective operating cost, feeding is the most representative (averaging 63.09%), in the three studied properties, being the tax rates considered as fixed (9.41%) and miscellaneous expenses (9.49%) also expressive. The properties showed high fixed costs and break-even points; in one property, these could not be determined as the unit variable cost was higher than the average selling price in the market. In the economic analysis, the three systems showed positive net margins and results, indicative of production viability in the long term. |
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Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysisAtividade leiteira na agricultura familiar em Minas Gerais: custos de produção e análise de rentabilidadeDairy cattleEffective operating costBreak-even pointBovinocultura leiteiraCusto operacional efetivoPonto de equilíbrioThe aim of this study is to analyze and compare the cost-effectiveness of three family dairy farms, located in the municipality of Limeira do Oeste, MG, Brazil, as well as to identify the break-even points and the factors that most influenced the final costs, and their impacts on each property. The analyzed data comprised the period from May 2015 to May 2016 and were collected using forms developed by EMATER-MG (Technical Assistance and Rural Extension Company of the State of Minas Gerais) and MDA (Ministry of Agrarian Development). Gross and net margins as well as results (profit or loss) were considered as cost-effectiveness indices. It was realized that the dairy activity in the properties studied exhibited low efficiency in the use of inputs, implying idle productive capacity, an increase in the proportion of fixed costs in the composition of total costs, and low productivity per animal per unit area. Therefore, diary activity was highly dependent on the sale of animals in order to afford and present positive results. Among the components of the effective operating cost, feeding is the most representative (averaging 63.09%), in the three studied properties, being the tax rates considered as fixed (9.41%) and miscellaneous expenses (9.49%) also expressive. The properties showed high fixed costs and break-even points; in one property, these could not be determined as the unit variable cost was higher than the average selling price in the market. In the economic analysis, the three systems showed positive net margins and results, indicative of production viability in the long term.Objetivou-se analisar e comparar as rentabilidades de três propriedades familiares produtoras de leite, situadas no município de Limeira do Oeste-MG, bem como identificar o ponto de equilíbrio e os fatores que exerceram maiores representatividades nos custos finais e os impactos ocasionados por eles em cada propriedade. Os dados analisados compreenderam o período entre maio de 2015 a maio 2016 e foram coletados utilizando-se formulários desenvolvidos pela EMATER-MG (Empresa de Assistência Técnica e Extensão Rural do Estado de Minas Gerais) e MDA (Ministério do Desenvolvimento Agrário). Considerou-se as margens bruta e líquida, bem como o resultado (lucro ou prejuízo) como indicadores de rentabilidade. Percebeu-se que a atividade leiteira, nas propriedades estudadas, apresentou baixa eficiência de utilização dos fatores de produção o que implicou capacidade produtiva ociosa, elevação da participação dos custos fixos na composição do custo total e baixas produtividades por animal e por área. Em função disso, a atividade foi altamente dependente da venda de animais para conseguir se custear e apresentar resultados positivos. Dentre os itens componentes do custo operacional efetivo, destacase a alimentação como sendo o de maior representatividade (média de 63,09%), nas três propriedades estudadas, sendo a participação de impostos considerados fixos (9,41%) e despesas diversas (9,49%) também expressiva. As propriedades apresentaram elevados custos fixos e pontos de equilíbrio, sendo que em uma das propriedades o mesmo não pode ser determinado, pois o custo variável unitário foi maior que o preço médio do produto no mercado. Na análise econômica, os três sistemas apresentaram margem líquida e resultado positivo, o que indica haver viabilidade de produção no longo prazo.Universidade Estadual de Londrina2019-06-03T15:25:06Z2019-06-03T15:25:06Z2018-05info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfSANTOS, C. C.; ALMEIDA JÚNIOR, G. A. de; LOPES, M. A. Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis. Semina: Ciências Agrárias, Londrina, v. 39, n. 3, p. 1255-1266, maio/jun. 2018.http://repositorio.ufla.br/jspui/handle/1/34550Semina: Ciências Agráriasreponame:Repositório Institucional da UFLAinstname:Universidade Federal de Lavras (UFLA)instacron:UFLAhttp://creativecommons.org/licenses/by-nc/4.0/info:eu-repo/semantics/openAccessSantos, César CorreiaAlmeida Júnior, Gercílio Alves deLopes, Marcos Aurélioeng2019-06-03T15:25:07Zoai:localhost:1/34550Repositório InstitucionalPUBhttp://repositorio.ufla.br/oai/requestnivaldo@ufla.br || repositorio.biblioteca@ufla.bropendoar:2019-06-03T15:25:07Repositório Institucional da UFLA - Universidade Federal de Lavras (UFLA)false |
dc.title.none.fl_str_mv |
Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis Atividade leiteira na agricultura familiar em Minas Gerais: custos de produção e análise de rentabilidade |
title |
Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis |
spellingShingle |
Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis Santos, César Correia Dairy cattle Effective operating cost Break-even point Bovinocultura leiteira Custo operacional efetivo Ponto de equilíbrio |
title_short |
Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis |
title_full |
Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis |
title_fullStr |
Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis |
title_full_unstemmed |
Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis |
title_sort |
Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis |
author |
Santos, César Correia |
author_facet |
Santos, César Correia Almeida Júnior, Gercílio Alves de Lopes, Marcos Aurélio |
author_role |
author |
author2 |
Almeida Júnior, Gercílio Alves de Lopes, Marcos Aurélio |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Santos, César Correia Almeida Júnior, Gercílio Alves de Lopes, Marcos Aurélio |
dc.subject.por.fl_str_mv |
Dairy cattle Effective operating cost Break-even point Bovinocultura leiteira Custo operacional efetivo Ponto de equilíbrio |
topic |
Dairy cattle Effective operating cost Break-even point Bovinocultura leiteira Custo operacional efetivo Ponto de equilíbrio |
description |
The aim of this study is to analyze and compare the cost-effectiveness of three family dairy farms, located in the municipality of Limeira do Oeste, MG, Brazil, as well as to identify the break-even points and the factors that most influenced the final costs, and their impacts on each property. The analyzed data comprised the period from May 2015 to May 2016 and were collected using forms developed by EMATER-MG (Technical Assistance and Rural Extension Company of the State of Minas Gerais) and MDA (Ministry of Agrarian Development). Gross and net margins as well as results (profit or loss) were considered as cost-effectiveness indices. It was realized that the dairy activity in the properties studied exhibited low efficiency in the use of inputs, implying idle productive capacity, an increase in the proportion of fixed costs in the composition of total costs, and low productivity per animal per unit area. Therefore, diary activity was highly dependent on the sale of animals in order to afford and present positive results. Among the components of the effective operating cost, feeding is the most representative (averaging 63.09%), in the three studied properties, being the tax rates considered as fixed (9.41%) and miscellaneous expenses (9.49%) also expressive. The properties showed high fixed costs and break-even points; in one property, these could not be determined as the unit variable cost was higher than the average selling price in the market. In the economic analysis, the three systems showed positive net margins and results, indicative of production viability in the long term. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-05 2019-06-03T15:25:06Z 2019-06-03T15:25:06Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
SANTOS, C. C.; ALMEIDA JÚNIOR, G. A. de; LOPES, M. A. Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis. Semina: Ciências Agrárias, Londrina, v. 39, n. 3, p. 1255-1266, maio/jun. 2018. http://repositorio.ufla.br/jspui/handle/1/34550 |
identifier_str_mv |
SANTOS, C. C.; ALMEIDA JÚNIOR, G. A. de; LOPES, M. A. Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis. Semina: Ciências Agrárias, Londrina, v. 39, n. 3, p. 1255-1266, maio/jun. 2018. |
url |
http://repositorio.ufla.br/jspui/handle/1/34550 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
dc.source.none.fl_str_mv |
Semina: Ciências Agrárias reponame:Repositório Institucional da UFLA instname:Universidade Federal de Lavras (UFLA) instacron:UFLA |
instname_str |
Universidade Federal de Lavras (UFLA) |
instacron_str |
UFLA |
institution |
UFLA |
reponame_str |
Repositório Institucional da UFLA |
collection |
Repositório Institucional da UFLA |
repository.name.fl_str_mv |
Repositório Institucional da UFLA - Universidade Federal de Lavras (UFLA) |
repository.mail.fl_str_mv |
nivaldo@ufla.br || repositorio.biblioteca@ufla.br |
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1784549953628012544 |