COMPARATIVE ANALYSIS OF ECONOMIC AND FINANCIAL VIABILITY OF AGRICULTURAL ACTIVITIES AND DAIRY
The study aimed to compare the economic and financial viability of poultry and dairy activities on a farm in the municipality of Coronel Freitas -SC. As for methodology, research is a case study, characterized as exploratory, with qualitative character analysis. By measuring the amount of production...
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| Principais autores: | , , , , |
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/8479 |
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| Resumo: | The study aimed to compare the economic and financial viability of poultry and dairy activities on a farm in the municipality of Coronel Freitas -SC. As for methodology, research is a case study, characterized as exploratory, with qualitative character analysis. By measuring the amount of production costs by activity in the period from July 2013 to June 2014, it elaborated the income statement and the balance sheet. Also analyzed the investments with the following valuation methods: simple payback and discounted payback, Internal Rate of Return (IRR) and Net Present Value (NPV). The results indicate that the poultry activity generated a net margin of 61.24%, considering the analysis six batches produced in the period and the profit average was R$ 3.351,21 per lot. The dairy industry generated an average monthly income of R$ 4.248,44, with net margin of 57,44%. The return time of the investment in the poultry activity is 7 years and 5 months and IRR of 11,64%, while in the dairy business payback is 4 years and 4 months, with IRR of 15,13%. The results show that, economically, dairy farming produced a better result, and generates financial return on investment in a shorter period of time. Overall, the results identify the need to use accounting as a tool for supporting the management of farms, to identify the results of activities undertaken and enable the analysis of investments.Keywords: Rural accounting. Dairy farming. Poultry activity. |
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