Management of the operational result of milk production units with a view to the development of dairy farming: a case study

The objective of this article is to analyze the operational result of a milk production unit with a view to the development of dairy farming. As for the research method, it is characterized as quantitative, descriptive, documentary and case study. The research data were collected on a rural property in the municipality of Meleiro, SC, from January 2018 to February 2019. The evolution of the cattle herd involved with the milk production process was monitored, and consumption of food and medicines and other expenses related to milk production were recorded. The results of the research in 2018 were tabulated in a DRE (Demonstrative of the Result of the Year) and revealed that the dairy production unit, with an average annual herd of 20.58 lactating cows, provided an operating result of R$ 43,432.79 and profitability of 30.38% of total revenue. Subsequently, the impact of an increase in milk capacity was analyzed through a DRE budgeted for 2019, generating an expected operating result of R$ 74,454.68, meaning an improvement of 71.43% when compared to 2018. It is concluded that with the DRE carried out it is possible to verify the main accounts that influence the operating result of a dairy production unit. With the budgeted DRE, it is possible to analyze the impact of improvement action in interaction with the projection of production costs and the marketing price of milk. Another application of the budgeted DRE is the possibility of monitoring the implementation of improvements by means of a comparison with the DRE performed. In this way, it is possible to monitor the efficiency of the dairy production unit on a monthly basis and decide on possible corrective actions in case of deviation in the result.