Operational analysis of dairy production of the Federal Institute of Education, Science and Technology of Minas Gerais – Campus Bambuí
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2017-04-01
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This paper has the aim to study the costs and revenue generated by the Production and Practice Lab (PPL) of Dairy Cattle Federal Institute of Minas Gerais Campus Bambuí, in the period from January 2012 to June 2014. The methodology used to establish the costs of dairy production and structure their cost of production was the operating cost, proposed by Matsunaga et al. (1976). This methodology includes the total operating cost (COT) and the effective operational cost (COE). It was found that the profitability indicators (gross margin, net margin and profitability) were negative throughout the analysis period. Thus, it appears that the dairy production of the Campus is operating subsidies base transferred by the Union; otherwise the activity will not be sustained in the short and long term. Despite having a quality infrastructure for the activity, buildings, equipment, area of pastures and animals with adequate genetics for dairy production, dairy activity of IFMG Campus Bambuí is uncapitalizing in the short and long term.
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Português
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Custos e Agronegocio, v. 13, n. Special edition, p. 262-283, 2017.