Análise de desempenho econômico-financeiro de um Sistema de produção mecanizada de leite (GO): um caso simulado

Abstract

This study aims to analyze the economic and financial performance of a mechanized milk production system in 2020. The research is exploratory descriptive, using bibliographical research combined with simulation of a mechanized production system, considering the productive characteristics observed in Goiás (GO) and prices, also in Goiânia (GO). Costs were classified into fixed and variable costs and also aggregated into effective and total operating costs. For profitability analysis, the following economic-financial indicators were measured: result, gross and net margin, physical equilibrium point, return on investment and profitability. The profitability of savings with a minimum attractiveness rate was used. The total revenue ($417,968.00) exceeded the total cost (R$304,985.26), consisting of variable cost (59.09%) and fixed cost (40.91%). The results show that the property made a profit (R$112,982.74), enough even to cover the opportunity costs, with 27.03% of the revenues destined for profit. The positive Gross and Net Margins indicate that the property presented economic sustainability in the short and long term, with the formation of a reserve to make replacements for improvements, machinery, equipment and breeding animals. The production carried out (290,360 liters of milk/year) generated a surplus (106,690 liters of milk/year) in relation to the physical break-even point, resulting in profit. The investment rate of return of 17.87% was higher than the nominal savings rate (6.93%) in 2020.

KEYWORDS: Profitability Analysis. Cost. Milk production. Cattle breeding.