Estudo de viabilidade econômica da produção de leite e queijo da Fazenda Prata e Cravo no munícipio de Medeiros-MG

This study aims to analyze the economic viability of milk and cheese production on a rural property in the Serra da Canastra microregion, in Minas Gerais, Brazil, considering all costs involved in the activity, including fixed, variable, and opportunity costs. The research was based on the methodology proposed by Matsunaga et al. (1976), widely recognized in agricultural cost analysis, and used productive and financial data from the 2022 and 2023 agricultural years. Through a detailed survey of expenses related to feed, labor, health care, artificial insemination, milking, depreciation, and remunerations, it was possible to calculate the Effective Operational Cost (COE), Total Operational Cost (COT), and Total Production Cost (CTP) for both milk and artisanal cheese. The results show that the inclusion of working capital remuneration, taxes, land, and producer remuneration significantly increases the cost per liter of milk and per kilogram of cheese, reaching R$ 3.93/liter and R$ 41.74/kg, respectively. The analysis demonstrated that although artisanal cheese production adds value to milk and presents a market opportunity, its sustainability depends directly on production efficiency, cost control, and product valorization. Finally, managerial strategies were proposed to enhance profitability, based on practical rural management experiences and principles of animal science, seeking to combine tradition, quality, and economic feasibility.