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Authors
Abstract(s)
O presente relatório do estágio realizado na Cooperativa Agrícola de Vila do Conde (CAVC) visou elaborar numa análise económica e financeira de um grupo de explorações leiteiras sócias da CAVC com vista a analisar o impacto do fim das quotas leiteiras.
A amostra da análise foi constituída por 18 explorações, onde 2 são sociedades por quotas e as restantes são empresas e nome individual, entre 2014 e 2016.
Com o fim das quotas leiteiras em março de 2015 surgiram os contratos de compra e venda de leite cru de vaca celebrados entre produtores, CAVC e AGROS. Esta foi a medida encontrada pelo Governo para regular a produção de leite no país, onde a oferta é superior à procura.
Esta medida veio trazer mais fragilidades às já existentes na tesouraria das explorações e, as que sobreviveram, apresentam uma certa adaptabilidade a esta nova realidade, podendo tornarem-se mais eficientes.
A base do trabalho centrou-se apenas nos produtores que têm os referidos contratos e entregam o seu leite à AGROS
The present internship report performed on the Cooperativa Agrícola de Vila do Conde (CAVC) means to elaborate the economic and financial analysis of a group of dairy farms partners of the CVC aiming to analysed impact of the end of the milk quotas. The analysis sample, ranging between 2014 and 2016, is formed by 18 farms, 2 of them have quotas partnerships and the remaining are companies and individual people. In March of 2015, with the end of the milk quotas the sale contracts for the transaction of raw between producers, CAVC and AGROS started. This was the measure found by the government to regulate the milk production in the country, were the offer is higher than the demand. This measure has brought more fragilities to the one already existent in the farms treasury and, the ones remaining, show a certain adaptability to this new reality, becoming more efficient. Furthermore, to this work it was only considered the producers that have a contract and deliver their milk to AGROS.
The present internship report performed on the Cooperativa Agrícola de Vila do Conde (CAVC) means to elaborate the economic and financial analysis of a group of dairy farms partners of the CVC aiming to analysed impact of the end of the milk quotas. The analysis sample, ranging between 2014 and 2016, is formed by 18 farms, 2 of them have quotas partnerships and the remaining are companies and individual people. In March of 2015, with the end of the milk quotas the sale contracts for the transaction of raw between producers, CAVC and AGROS started. This was the measure found by the government to regulate the milk production in the country, were the offer is higher than the demand. This measure has brought more fragilities to the one already existent in the farms treasury and, the ones remaining, show a certain adaptability to this new reality, becoming more efficient. Furthermore, to this work it was only considered the producers that have a contract and deliver their milk to AGROS.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Explorações leiteiras Análise económica Análise financeira Rácios económicos e financeiros Dairy farms Economic and financal ratios Economic analysis Financial analysis