ANÁLISE DE RENTABILIDADE DA BOVINOCULTURA LEITEIRA DA AGRICULTURA FAMILIAR NO MUNICIPIO DE GUARARA-MG: UM ESTUDO MULTICASOS

The electronic data processing and profitability analysis were performed by MS Excel, considering the gross margin, net margin and the result (profit or loss) as indicators of economic efficiency. The components of the effective operational cost that had the greatest representation on the costs of the dairy activity were, in decreasing order: food, miscellaneous expenses, energy, sanitation, labor, milking, fixed taxes and artificial insemination. In the economic analysis, the results obtained in the familiar agriculture properties studied, in the municipality of Guarará, it is observed that the farmers are decapitalizing in the long term. Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - campus Bambui.