Abstract
The objective of this study was to compare indicators of economic and financial performance of dairy production in rural properties of Formosa do Sul-SC. Methodologically the research is characterized as descriptive carried out by means of survey, with quantitative analysis. Based on the identification of the patrimony, costs and revenues of the dairy activity, the main performance indicators of the 30 rural properties analyzed were identified. In the analyzed period, the rural property with the best performance showed an average of 48 matings in lactation (of the Jersey and Dutch breeds), it has 50 hectares of land directed to the milk activity, the average production was 24 liters of milk per day, revenue of R$ 1,36 per liter of milk, generating an average revenue of R$ 48.180,48 per month, production costs totaled R$ 17.915,67 per month, with an average monthly profit of R$ 30.264,81. On the other hand, the lowest performance property has an average of 9.6 liters of milk per matrix per day, a revenue of R$ 0,95 per liter of milk, generatingan average monthly revenue of R$ 1.115,39, production costs totaled R$ 685,33 per month, with an average monthly income of R$ 430,06. In general, the results showed that the activities carried out on the rural properties studied are economically profitable and contribute to the generation of cash and income of families, highlighting the importance of accounting and cost analysis in the rural environment.
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