PRODUCTION COST OF A LITER OF MILK IN A LIVESTOCK BOVINE DOUBLE PURPOSE SYSTEM , MAGANGUÉ, BOLIVAR

Objective. To design a methodology to calculate the cost of milk production in a system bovine double purpose in the Caribbean Region as tool to measure the system efficiency. Materials and methods. The implemented methodology considered the costs structure of milking activity, it included the cost of land rent, plus the value of beef kilogram that stops to win the calf during lactating stage regarding bovine breeding system where the cow is not milked. Results. It was found an annual average cost of US$0,11 per liter of produced milk (48,38% fixed costs and 51,62% variable costs). There was a relation of inverse proportionality between costs and production volume and milk sale in the analyzed period with a coefficient of determination of 82,34%. Conclusion. The methodology allowed to determine the production cost of a liter of milk. The milkmaid activity was profitable since the 47,36% of milk sale price was equal to cost of producing it. The balance point in produced units and revenues was of 29,47% (60 liters/day), regarding the daily production of milk.