The analysis of production costs has the purpose of verifying how the resources employed in a production process are being remunerated, also making it possible to verify how the profitability of the activity behaves compared to other investment alternatives. The objective of this study was to analyze the production costs of goat milk in a production system model in semiarid of Paraíba. The production system was implemented at the Experimental Station Pendência, belonging to the State Agricultural Research Company of Paraíba (EMEPA-PB). Data were collected from April 2013 to March 2016 (years I, II and III). The structure of cost of production contemplated was that of Operational Cost. The total milk production in the analyzed period increased by 81.57%. There was an average productivity ranging from 0.97 to 1.44 L/animal/day. Gross income (RB) was not sufficient to cover the total costs in the three years analyzed in the dairy activity. The effective Operational cost (COE) had an average percentage of 89.14% in the years studied. Dairy activity presented negative results for Gross Margin (MB), Net Margin (ML) and Profit. It is necessary to mention that only the improvement in the productive efficiency of the production system, with the adoption of practices of food, genetic, reproductive and sanitary management, coupled with a constant policy of readjusting the price of the liter of milk paid to the producer, will enable the increase of income in the productive units.
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Júnior et al. (2024) studied this question.
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