Development of Dairy Farming of a Rural Family Property through the Budget Management
Juliana Biz Peterle, Jaime Dagostim Picolo 1 (CorrespondingAuthor), Melissa Watanabe

Abstract
This article proposes to analyze the development of dairy farming in a family farm through budget management. The research data were collected on a rural property located in the south of Santa Catarina, Brazil, in the period from July 2020 to June 2021. The research results evidence that the rural property obtained, as a result of dairy farming, an operating result with a profitability of 63.77% of total revenue. Based on a projection of organic growth of the dairy herd in interaction of proposed improvement actions, it is estimated growth of the operating result representing profitability of 79.02% of total revenue. It is concluded that budget management can help in decision making regarding the development of dairy farming, as well as monitoring the implementation of improvements in the dairy production process.

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