Abstract:
With the state of attachment and dependence on dairy cattle in relation to the market, it is
essential to rural entrepreneurs in-depth knowledge of their production costs for decision
making. Therefore, this study aimed to raise and discuss the efficiency of tools and processes
used by a rural enterprise, family, management of production costs, through literature
searches and field, through the clinical interview patternlesss. From the results it is concluded
that the tools, processes and control of production costs used in the studied rural enterprise,
make it difficult for administrators to make effective decisions, they are empirical and
insufficient to meet the current needs of this market. As a means of addressing this new
market reality, it is recommended that the respondent employer keep a daily journal of all
purchases and sales made by separating the direct and indirect costs to the production, control
their inventory through daily notes and computerized controls, and increase its point of
application of stocks to avoid missing materials and inputs in the production of milk, but also
make the depreciation of machinery and equipment annually
