ANÁLISE DA VIABILIDADE ECONÔMICA E FINANCEIRA DA PRODUÇÃO DE LEITE EM PROPRIEDADE FAMILIAR: ESTUDO DE CASO DO RANCHO PACHECO, RJ
ABCustos
ANÁLISE DA VIABILIDADE ECONÔMICA E FINANCEIRA DA PRODUÇÃO DE LEITE EM PROPRIEDADE FAMILIAR: ESTUDO DE CASO DO RANCHO PACHECO, RJ
Autor Correspondente: Mirella Suhett Tito | [email protected]
Palavras-chave: agronegócio do leite, análise de sensibilidade, fluxo de caixa, taxa interna de retorno, valor presente líquido.
Resumos Cadastrados
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Resumo Inglês:
To perform this work, the livestock activity developed in a rural dairy farm was analyzed, considering the technical and financial indicators, during the period from 2011 to 2015. Data were collected monthly, from the use of spreadsheets built in MS-Excel®, considering all the production items involved in the dairy activity. The items were classified as inflows and outflows for cash flow composition and the economic and financial analysis was performed to determine the economic indicators of profitability: net present value and internal rate of return. By presenting positive NPV, the dairy activity was financially viable. Because the financial return (5.3% per year) is lower than the minimum attractiveness rate (6.87% per year), the activity was not attractive for investment. To identify the items with the greatest influence on the results of the economic indicators of the activity, a sensitivity analysis was performed, promoting a variation of the market prices of the production items that compose the cash flow, always in the unfavorable condition to the cattle farmer in 10% order. The acquisition price of land was the item with the greatest impact on the economic results of the activity, followed by the price of milk commercialization. The financial risk of dairy activity is considered high.