CUSTO DA PRODUÇÃO LEITEIRA EM UNIDADES DE AGRICULTURA FAMILIAR

Abstract

The present work aimed to analyze the milk production costs in family production farms, using multicase study, providing dates and methods of costs calculation to familiar farmers, in a comparative way. The method used was multi-case study, involving four dairy production units (UPLs) located in two municipalities of Rio Grande do Sul state, with areas ranging from 15.6 to 91.0 ha. In the interviews was write the patrimonial issues, expense and revenue ratios during the year was carried out. It was observed that the biggest expenses of the studied milk producers refer to the feeding of the herds, with 70.05% to 85.68% of the effective cost being spent on concentrates, pastures and silages. It was also found that three of the four UPLs have the economic viability of the production systems, with profits ranging between R$ 6,698.55 and R$ 107,148.40. The calculated profitability ranged between 16.1% and 24.3%. It was also observed that investment in technification and structuring demands greater system efficiency to catch costs and that satisfactory production levels can be obtained in a less technified system, taking advantage of the relatively low cost of family labor. It is concluded that milk production needs to remain above 5,932.94 liters per hectare, so that the land, labor and capital employed in milk production in all UPLs can be remunerated.