Viabilidade econômica em sistema de engorda de bovinos de corte: um estudo de caso
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Data
2022-01-18
Autores
Saron, Rafael de Arruda
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Universidade Estadual Paulista (Unesp)
Resumo
A escolha pela engorda de bovinos em confinamento possibilita maior controle de custos, porém é necessário que seja mais elaborado devido ao seu elevado grau de investimento. O presente estudo objetivou analisar e avaliar a viabilidade econômica da produção de um confinamento de bovinos de corte, em Pereira Barreto/SP. Foi estimado o Custo Operacional Total (COT) de implantação e produção da cultura, baseando-se na metodologia do IEA-SP, bem como apurado os indicadores de rentabilidade (Receita Bruta, Lucro Operacional, Índice de Lucratividade e Ponto de Equilíbrio) e os principais instrumentos de fluxo de caixa. Os resultados apontaram que o maior investimento na atividade foi a reposição dos bovinos, integrando mais de 94% do capital investido. Os custos em alimentação integraram 77,63% de COE. O índice de lucratividade superou em 86%, alcançando o retorno do investimento logo no primeiro ano de atividade. Conclui-se que a atividade demonstrou excelente rentabilidade para o sistema de engorda de bovinos, além de reforçar a ideia de que etapas como planejamento, organização e controle tornam a atividade mais atrativa em menor espaço de tempo.
The choice of fattening cattle in confinement allows greater cost control, but it needs to be more elaborate due to its high degree of investment. The present study aimed to analyze and evaluate the economic viability of the production of a confinement of beef cattle, in Pereira Barreto/SP. The Total Operating Cost (COT) of implantation and production of the culture was estimated, based on the IEA-SP methodology, as well as the profitability indicators (Gross Revenue, Operating Profit, Profitability Index and Break-even Point) and the main cash flow instruments. The results showed that the biggest investment in the activity was the replacement of cattle, comprising more than 94% of the invested capital. Food costs accounted for 77.63% of the COE. The profitability index exceeded by 86%, reaching the return on investment in the first year of activity. It is concluded that the activity showed excellent profitability for the cattle fattening system, in addition to reinforcing the idea that steps such as planning, organization and control make the activity more attractive in a shorter period of time.
The choice of fattening cattle in confinement allows greater cost control, but it needs to be more elaborate due to its high degree of investment. The present study aimed to analyze and evaluate the economic viability of the production of a confinement of beef cattle, in Pereira Barreto/SP. The Total Operating Cost (COT) of implantation and production of the culture was estimated, based on the IEA-SP methodology, as well as the profitability indicators (Gross Revenue, Operating Profit, Profitability Index and Break-even Point) and the main cash flow instruments. The results showed that the biggest investment in the activity was the replacement of cattle, comprising more than 94% of the invested capital. Food costs accounted for 77.63% of the COE. The profitability index exceeded by 86%, reaching the return on investment in the first year of activity. It is concluded that the activity showed excellent profitability for the cattle fattening system, in addition to reinforcing the idea that steps such as planning, organization and control make the activity more attractive in a shorter period of time.
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Confinamento, Investimentos, Pecuária, Rentabilidade