Cost management of milk livestock in a rural property situated in Roncador–PR

Abstract

The costs control is an indispensable tool to manage the property, to facilitate the progress and economic decision making visualization. The objective of this study was to describe the property dairy activity, benchmark the current ownership management cost with the Embrapa Milk Cattle (2002) cost controlling method and verify the results of this economic activity. The study was conducted during January until June 2008, on a property located in the county of Roncador - PR. The comparison of the cost controlling method in which Embrapa Milk Cattle (2002) calls advocated the costs assessment generated by the property management. The calculations that were necessary to estimate the costs that the property management did not consider were: labor costs, depreciation, return on invested capital, maintenance, equipment repair and improvements. It was concluded that the cost methodology employed in the property suffers deficiencies due to the absence of necessary costs to achieve real results. Given the economic analysis, the activity is made profitable.