Análise da eficiência econômico-financeira em um sistema de produção de leite

Abstract

The study was conducted in order to carry out the economic and financial analysis based on data collected in a milk production system, located in the city of Dourados, south of Mato Grosso do Sul, during the agricultural year 2014/2015. The production system has commercial milk Jersey cows with average production of 14 kg of milk/day, kept in Brachiaria brizantha pasture (grow crops BRS Piatã) and concentrate supplementation of adoption according to the production stage. It was used as an economic analysis criteria indicators of investment net present value (NPV), internal rate of return (IRR), the benefit/cost ratio (B/C) and sensitivity analysis based on fluctuations in revenues and effective operating cost and the measures of economic performance gross margin (GM) and net margin (NM). The invested capital showed annual IRR of 10.76 %, above the average rate of attractiveness set at 8 % per year, with a positive NPV R$ 685.098,44. The cost obtained per kg of milk produced was R$ 0.63, resulting in a gross margin of 32,6%, this value, feed costs accounted for 50.26% of total cost of the activity. The sensitivity analysis in both scenarios evaluated showed positive gross margin and gross profit. These results show the greater efficiency of the production system adopted in property, mainly due to the number of animals/area, use of concentrated, preserved fodder and productive animals. Faced with the economic results, the milk production system used on the property serves as an incentive to producers of large Dourados region to invest in dairy farming.