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April 27, 2026Revista Brasileira de Zootecnia0 citationsOpen Access

Financial analysis of a dairy farm in the state of Rio Grande do Sul in 2022

ESEderson dos SantosLML. MarinsEXEduardo Gularte Xavier

Key Points

  • The aim was to conduct a financial analysis of a dairy farm in Rio Grande do Sul to assess its economic performance.
  • Analyzed financial data for a dairy farm comprising 500 hectares and 380 lactating Holstein cows.
  • Monitored monthly revenues and expenses, including fixed and variable costs, for the year 2022.
  • Calculated key financial indicators such as operating profit and contribution margin.
  • Total revenue from milk production was assessed as 12,000 liters per day.
  • Identified trends in operating profit throughout the year based on costs and production levels.
  • Contribution margin was calculated to determine profitability per liter of milk produced.

Abstract

The objective of this study was to perform a financial analysis of a dairy farm located in the southern region of Rio Grande do Sul, comprising 500 hectares and a herd of 380 lactating Holstein cows, with an average daily milk production of 12,000 liters, during the year 2022. Based on the collected data, the total revenue (TR), fixed and variable costs and expenses were analyzed monthly and for the entire period. Additionally, operating profit (OP), contribution margin (CM), ...

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Cite This Study

Santos et al. (2026) studied this question.

synapsesocial.com/papers/69eefcf4fede9185760d3ad7https://doi.org/10.37496/rbz5520240110
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