Desenvolvimento de modelo de cálculo de custos de produção de terneiros de corte para a região sul do Rio Grande do Sul

Abstract

This research aimed to develop a cost calculation model for the production of beef calves in the southern region of the state of Rio Grande do Sul, with the aim of contributing to the improvement of the management of breeding livestock. The research also aims to make the model available to producers in electronic spreadsheet format so that they can use it in their activities. Properties were studied in the microregions of Pelotas, Serras de Sudeste and Litoral Lagunar. For data collection, cost calculation and cost definition, data were collected using the survey method, which involves direct questioning of those involved, in their previously selected properties. The form for data collection was prepared according to the information necessary to create the cost calculation model, containing 53 questions, with the answers being analyzed and organized in spreadsheets, prepared using Microsoft Excel® software. The total production costs per calf for the three regions were, respectively: R$ 1,677.06, R$ 2,981.58 and R$ 2,185.29. The composition of costs in the respective regions were: 51%, 53% and 57% with opportunity cost; 32%, 26% and 27% with inputs; 12%, 14% and 12% with work; and 5%, 7% and 4% with depreciation and maintenance of capital assets. It was noted that the farm representing the Serras de Sudeste microregion presented the greatest economic loss, while that of the Pelotas microregion presented the smallest. Although the activity did not produce economic profit in any of the regions, the remuneration for the land and capital of livestock farmers is quite significant in all of them, indicating that the activity presents a satisfactory economic performance, although it deserves attention to improve it with a view to obtaining economic profit.