Revista Ambiente Contábil (Jan 2022)
The impact of using technology on the performance of dairy production: traditional management, compost barn and free stall
Abstract
Purpose: This theoretical application seeks to analyze the contribution of the use of differentiated technologies and systems in the formation of the results of the dairy activity of three rural properties, which use different productive systems and are located in the Northwest region of the State of Rio Grande do Sul. Calculation of costs of the three properties using the absorption costing method, in order to know the respective results in each production system analyzed. Methodology: To achieve the objective of the study, financial control sheets were prepared, based on these data, the management cost indicators for each property were determined, namely: contribution margin, breakeven point, operational safety margin, income statement and some investment indicators, thus enabling the comparison of results in traditional production, composting granaries and free stalls. Results: The results indicate that the compost barn method obtained the highest productivity per matrix, the highest average price and the second lowest cost per liter, and, therefore, the highest average profit per liter and per area (hectare) for dairy production among the three. properties analyzed, with an average result per liter of R $ 0.27 and per area (hectare) R $ 10,030.52. In comparison with other studies carried out in the area, the results indicate that the region under research was a determining factor. Contributions of the Study: The research made it possible for external users to verify which production method achieved the highest productivity and profitability in the region and in the properties analyzed. In addition, for the producers participating in the research, it was possible to evaluate the return on the activity based on a complete determination of costs, considering that their controls before the development of the study were strongly based on intuition or on previous experiences, without due control. and evaluation.
Keywords
