Proposta de um sistema de apuração de resultado para suporte a empreendimentos rurais: um estudo de caso
It is presented in this study , the estimated production costs of milk production. Specifically , we sought to make a case study in a small rural property in the municipality of Francisco Beltrão - PR , and propose a model of calculation and results analysis to assist the management of dairy farming...
| Autor principal: | Andretta, Gabriel |
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| Formato: | Trabalho de Conclusão de Curso (Graduação) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/14260 |
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| Resumo: |
It is presented in this study , the estimated production costs of milk production. Specifically , we sought to make a case study in a small rural property in the municipality of Francisco Beltrão - PR , and propose a model of calculation and results analysis to assist the management of dairy farming . The research is based on the theory of costs , management models , data processing and application of variable costing . The property that explores the dairy business was accompanied in the period between July 1, 2013 until June 30, 2014 , featuring a case study. The analysis of the profitability ratios showed that the investment in this activity is not attractive , since the monthly return on investment is slightly more favorable than the opportunity cost . The long-term investment becomes unviable . The feed costs , labor, depreciation and interest expense were the most burdened the final cost of the activity. The proposed model can be applied to the rest of the property , as well as in other rural properties. |
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