GESTÃO DE CUSTOS DE PRODUÇÃO NA ATIVIDADE LEITEIRA; CASO DE UMA EMPRESA FAMILIAR.

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