Apuração do ponto de equilíbrio na atividade leiteira: estudo de caso em um pequeno produtor na cidade de Belmiro Braga

Abstract

The purpose of this study is to analyze the costs, expenses and revenues of a small farmer located in the city of Belmiro Braga in the state of Minas Gerais during the years 2015 and 2016, and proceed with the calculation of the contribution margin and the monthly break-even point. A case study focusing on a descriptive approach with a qualitative approach. During the execution of the work, limitations that made the initial goal of calculating the monthly balance being made the annual calculation. The results indicate that milk production of the small producer surveyed exceeds the equilibrium point calculated over the two years analyzed, indicating that the quantities produced in each year surveyed were sufficient to cover all costs and still generate profit for the producer.