Análise de rentabilidade de sistema de produção de gado de corte em regime extensivo com baixa tecnologia no sul do estado de Minas Gerais

Abstract

The objective of this research was to study the profitability of the beef cattle raisingbusiness of production systems with a complete production cycle (breeding, rearing and fattening)under grazing regime of low technology in the region of Carrancas, south of the State of MinasGerais. It was intended, to identify the components which exercised the greatest influence uponthe final costs of the business, identify the break-even point and study the feasibility of thepartnership in which the cattle raiser does posses any expenditure for pay of the worker whoreceives for the work of management of the animals in area to develop that livestock raisingbusiness. The data used was collected from the period of May of 2008 to September of 2009 (16months). The profitability analysis was conducted by the software Custo Bovino Corte® (BeefCattle Cost), taking into account the gross margin, net margin and the result (profit or loss) as indicators of economic efficiency. The positive gross and net margins points out that the beefcattle business of complete cycle, under extensive grazing regime, developed in the studiedproduction system, has conditions to survive on the short and long run; but on the long run, thestockman is decapitalizing, once the result was negative. The component items of the total costwhich had most influence upon the costs of the business were, in a decreasing order: purchase ofthe animals, remuneration of the land, depreciation, remuneration on the invested capital, feedingand health.