APURAÇÃO DE CUSTOS E RESULTADO ECONÔMICO NO MANEJO DA PRODUÇÃO LEITEIRA: UMA ANÁLISE COMPARATIVA ENTRE O SISTEMA TRADICIONAL E O SISTEMA FREESTALL

Abstract

With this stud, we aimed at comparing costs and productivity of dairy production of two production methods: the traditional
system and the confinement system denominated freestall. The methodology used in this research is characterized as a
study of compared cases, of descriptive nature and qualitative approach. The case studies were conducted in two rural dairy
production properties, located at West Santa Catarina, Brazil, one in the traditional management system (pastures in the
form of pickets) and the other in a confinement system (freestall). The data collection occurred in January of 2014, filling
electronic spreadsheets with data regarding fixed assets, cash flow, sales revenue, production costs and productivity. With
the data analysis, we verified that the freestall system provides a profit margin 8.55% superior for the liter of produced
milk, due mainly to the higher productivity of approximately 78.8% of liters, compensating the cost difference of 13.57%
higher than that of the property using the traditional production system. We conclude that the freestall management system
provides a better economic result for the dairy activity, considering the similar production structures of the properties
analyzed in this research.

Keywords: Production costs, milk, confinement.