The objective of this work was to develop a software to assist the technicians and producers in the determination of the cost of production of milk. The Milk Cost is made up of a plan of calculations encompassing both expenses and incomes. The user can put into a spreadsheet all the expenses and incomes concerning to the milk production system. The software enables the spreadsheet of all the estates and facilities of the production system, aiming the calculations of depreciation and remuneration of the capital. The Milk Cost calculates and presents to the user the following variables: total of the incomes, total of the operational costs, total costs, gross margin, net margin, profit, operational cost and total cost per kilogram of milk, break even point of the production system, total amount of milk produced, value of the property, capital remuneration, average yield of the cows (kg/day) and milk yield in kg/ha/month. The system enables the user a number of simulations involving all the parameters and variables, showing the strangulation pointstand helping both the technician and the stockman to determine milk production cost with precision and considerable quickness.
computer science; dairy cattle; management; production cost; simulation; software
