Direct cost method applied to calculate milk production costs
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , , , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Research, Society and Development |
Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/25328 |
Resumo: | The objective was to apply direct costing (DC) methodology to calculate dairy farms costs located in the semiarid region of Sergipe, Brazil. Productive and financial data were used from 30 dairy farms, in which milk market is the farms primary activity. Costs were segregated as fixed and variable, as profitability index, contribution margin (CM) and net income (NI). Profit before interest, taxes, depreciation and amortization (EBITDA) was adopted as financial index. In rural farms analyzed, CM was negative equivalent to R$ - 0.06 per liter of milk, due to the high production cost setting the sold goods cost (COGS), exceeding the net income by 4.49 percentage points, equivalent to R$ 1.31 per liter of milk, contributing to the result of R$ -0.20 (twenty cents) per liter of milk, equivalent to -16.8% of the raw milk price. The direct costing methodology has applicability to calculate costs in dairy farming, as it provides full data and information from the economic-financial point of view, well segregated. |
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Direct cost method applied to calculate milk production costsAplicación de la metodología de costeo directo para calcular los costes de producción de lecheAplicação da metodologia de custeio direto para apuração dos custos de produção de leiteCostsContribution marginDairy farmingEBITDA.CustosMargem de contribuiçãoPecuária de leiteiraLAJIDA.CostosMargen de contribuciónLa ganadería lecheraEBITDA. The objective was to apply direct costing (DC) methodology to calculate dairy farms costs located in the semiarid region of Sergipe, Brazil. Productive and financial data were used from 30 dairy farms, in which milk market is the farms primary activity. Costs were segregated as fixed and variable, as profitability index, contribution margin (CM) and net income (NI). Profit before interest, taxes, depreciation and amortization (EBITDA) was adopted as financial index. In rural farms analyzed, CM was negative equivalent to R$ - 0.06 per liter of milk, due to the high production cost setting the sold goods cost (COGS), exceeding the net income by 4.49 percentage points, equivalent to R$ 1.31 per liter of milk, contributing to the result of R$ -0.20 (twenty cents) per liter of milk, equivalent to -16.8% of the raw milk price. The direct costing methodology has applicability to calculate costs in dairy farming, as it provides full data and information from the economic-financial point of view, well segregated.El objetivo fue aplicar el uso de la metodología de costeo directo (CD) para calcular los costos de las granjas lecheras ubicadas en la región semiárida de Sergipano, Brazil. Los datos productivos y financieros utilizados provienen de 30 granjas lecheras, en las que la comercialización de la leche es la actividad principal de estas propiedades. Los costos se segregaron en fijos y variables, utilizando el índice de rentabilidad, el margen de contribución (MC) y lo ingreso neto (IN). Se adoptó como índice financiero la utilidad antes de intereses, impuestos, depreciación y amortización (EBITDA). En las propiedades rurales analizadas, el MC fue negativo, equivalente a R $ - 0.06 por litro de leche, debido al alto costo de producción que compensa el costo de los productos vendidos (CPV), que superó el ingreso neto en 4.49 puntos porcentuales, equivalente a R $ 1.31 por litro de leche, contribuyendo al resultado de -0.20 (veinte centavos) por litro de leche, equivalente al -16.8% del precio de la leche cruda. Se concluye que la metodología de costeo directo tiene aplicabilidad para calcular los costos en la ganadería lechera, ya que brinda datos e información más completos desde el punto de vista económico-financiero, bien segregados.Objetivou-se aplicar o uso da metodologia do custeio direto (CD) para apuração dos custos de fazendas leiteiras localizadas no Semiárido Sergipano, Brasil. Os dados produtivos e financeiros utilizados foram provenientes de 30 propriedades rurais leiteiras, ao qual a comercialização do leite é a atividade primária dessas propriedades. Os custos foram segregados em fixos e variáveis, como índice de rentabilidade foram utilizados a margem de contribuição (MC) e lucro líquido (LL). Como índice financeiro adotou-se o lucro antes dos juros, impostos, depreciação e amortização – LAJIDA. Nas propriedades rurais analisadas a MC foi negativa, equivalente a R$ - 0,06 por litro de leite, devido ao elevado custo de produção que compõem o custo de produtos vendidos (CPV), que superou a receita líquida em 4,49 pontos percentuais, equivalente a R$ 1,31 por litro de leite, contribuindo para o resultado de R$ -0,20 (vinte centavos) por litro de leite, equivalente a -16,8% do preço bruto do leite. Conclui-se que a metodologia do custeio direto tem aplicabilidade para apurar os custos na pecuária de leite, por fornecer dados e informações mais completas sob o ponto de vista econômico-financeiro, bem segregados. Research, Society and Development2022-01-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/2532810.33448/rsd-v11i2.25328Research, Society and Development; Vol. 11 No. 2; e2911225328Research, Society and Development; Vol. 11 Núm. 2; e2911225328Research, Society and Development; v. 11 n. 2; e29112253282525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIenghttps://rsdjournal.org/index.php/rsd/article/view/25328/22264Copyright (c) 2022 José Leoncio Delmondes Pereira Freitas; Evandro Neves Muniz; Anselmo Domingos Ferreira Santos; Sônia Magna Moura Delmondes Freitas ; Luana Moura Delmondes Freitas; Valdir Ribeiro Junior; Leda Maria Delmontes Freitas Trindade; Gladston Rafael de Arruda Santos; Camilla Mendonça Silvahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFreitas, José Leoncio Delmondes Pereira Muniz, Evandro Neves Santos, Anselmo Domingos FerreiraFreitas , Sônia Magna Moura Delmondes Freitas, Luana Moura Delmondes Ribeiro Junior, Valdir Trindade, Leda Maria Delmontes Freitas Santos, Gladston Rafael de Arruda Silva, Camilla Mendonça 2022-02-07T01:42:50Zoai:ojs.pkp.sfu.ca:article/25328Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:43:38.406904Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
dc.title.none.fl_str_mv |
Direct cost method applied to calculate milk production costs Aplicación de la metodología de costeo directo para calcular los costes de producción de leche Aplicação da metodologia de custeio direto para apuração dos custos de produção de leite |
title |
Direct cost method applied to calculate milk production costs |
spellingShingle |
Direct cost method applied to calculate milk production costs Freitas, José Leoncio Delmondes Pereira Costs Contribution margin Dairy farming EBITDA. Custos Margem de contribuição Pecuária de leiteira LAJIDA. Costos Margen de contribución La ganadería lechera EBITDA. |
title_short |
Direct cost method applied to calculate milk production costs |
title_full |
Direct cost method applied to calculate milk production costs |
title_fullStr |
Direct cost method applied to calculate milk production costs |
title_full_unstemmed |
Direct cost method applied to calculate milk production costs |
title_sort |
Direct cost method applied to calculate milk production costs |
author |
Freitas, José Leoncio Delmondes Pereira |
author_facet |
Freitas, José Leoncio Delmondes Pereira Muniz, Evandro Neves Santos, Anselmo Domingos Ferreira Freitas , Sônia Magna Moura Delmondes Freitas, Luana Moura Delmondes Ribeiro Junior, Valdir Trindade, Leda Maria Delmontes Freitas Santos, Gladston Rafael de Arruda Silva, Camilla Mendonça |
author_role |
author |
author2 |
Muniz, Evandro Neves Santos, Anselmo Domingos Ferreira Freitas , Sônia Magna Moura Delmondes Freitas, Luana Moura Delmondes Ribeiro Junior, Valdir Trindade, Leda Maria Delmontes Freitas Santos, Gladston Rafael de Arruda Silva, Camilla Mendonça |
author2_role |
author author author author author author author author |
dc.contributor.author.fl_str_mv |
Freitas, José Leoncio Delmondes Pereira Muniz, Evandro Neves Santos, Anselmo Domingos Ferreira Freitas , Sônia Magna Moura Delmondes Freitas, Luana Moura Delmondes Ribeiro Junior, Valdir Trindade, Leda Maria Delmontes Freitas Santos, Gladston Rafael de Arruda Silva, Camilla Mendonça |
dc.subject.por.fl_str_mv |
Costs Contribution margin Dairy farming EBITDA. Custos Margem de contribuição Pecuária de leiteira LAJIDA. Costos Margen de contribución La ganadería lechera EBITDA. |
topic |
Costs Contribution margin Dairy farming EBITDA. Custos Margem de contribuição Pecuária de leiteira LAJIDA. Costos Margen de contribución La ganadería lechera EBITDA. |
description |
The objective was to apply direct costing (DC) methodology to calculate dairy farms costs located in the semiarid region of Sergipe, Brazil. Productive and financial data were used from 30 dairy farms, in which milk market is the farms primary activity. Costs were segregated as fixed and variable, as profitability index, contribution margin (CM) and net income (NI). Profit before interest, taxes, depreciation and amortization (EBITDA) was adopted as financial index. In rural farms analyzed, CM was negative equivalent to R$ - 0.06 per liter of milk, due to the high production cost setting the sold goods cost (COGS), exceeding the net income by 4.49 percentage points, equivalent to R$ 1.31 per liter of milk, contributing to the result of R$ -0.20 (twenty cents) per liter of milk, equivalent to -16.8% of the raw milk price. The direct costing methodology has applicability to calculate costs in dairy farming, as it provides full data and information from the economic-financial point of view, well segregated. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-01-17 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/25328 10.33448/rsd-v11i2.25328 |
url |
https://rsdjournal.org/index.php/rsd/article/view/25328 |
identifier_str_mv |
10.33448/rsd-v11i2.25328 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/25328/22264 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Research, Society and Development |
publisher.none.fl_str_mv |
Research, Society and Development |
dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 11 No. 2; e2911225328 Research, Society and Development; Vol. 11 Núm. 2; e2911225328 Research, Society and Development; v. 11 n. 2; e2911225328 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
instname_str |
Universidade Federal de Itajubá (UNIFEI) |
instacron_str |
UNIFEI |
institution |
UNIFEI |
reponame_str |
Research, Society and Development |
collection |
Research, Society and Development |
repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
repository.mail.fl_str_mv |
rsd.articles@gmail.com |
_version_ |
1797052820205076480 |