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52a Reunião Anual da Sociedade Brasileira de
Zootecnia
Zootecnia: Otimizando Recursos e Potencialidades
Belo Horizonte – MG, 19 a 23 de Julho de 2015
Análise econômica de um sistema de ciclo completo de bovinos de corte em Minas Gerais
Patrícia Monteiro Costa1, Fabiano Alvim Barbosa2, Geraldo Helber Batista Maia Filho3, Juliana Mergh
Leão4, Isabella Cristina de Faria Maciel5, Stéffany Oliveira Barbosa6
1
E-mail:
2
E-mail:
Animal Science Post-graduate Program, Escola de Veterinária-UFMG, Belo Horizonte/MG, Brazil. Fellowship grant by CAPES.
[email protected]
Adjunct Professor III, Department of Animal Science, Escola de Veterinária-UFMG, Belo Horizonte/MG, Brazil.
[email protected]
3
Animal Science Post-graduate Program, Escola de Veterinária-UFMG, Belo Horizonte/MG, Brazil. Fellowship grant by CAPES.
[email protected]
4
Animal Science Post-graduate Program, Escola de Veterinária-UFMG, Belo Horizonte/MG, Brazil. Fellowship grant by FAPEMIG.
[email protected]
5
Animal Science Post-graduate Program, Escola de Veterinária-UFMG, Belo Horizonte/MG, Brazil. Fellowship grant by CAPES.
[email protected]
6
Graduate in Veterinary Medicine, Escola de Veterinária-UFMG, Belo Horizonte/MG, Brazil. E-mail: [email protected]
E-mail:
E-mail:
E-mail:
Resumo: Avaliou-se economicamente um sistema de produção de bovinos de corte em Minas Gerais nos anos de
2005 a 2014. De 2005 a 2008, a propriedade realizava um sistema de cria com venda de bezerros e, a partir de
2009, foi adotado o sistema de ciclo completo com terminação de animais em confinamento, sendo implantadas
tecnologias ao longo dos anos. Os dados produtivos e econômicos foram coletados mensalmente e analisados em
planilhas eletrônicas. A análise econômica considerou os custos operacionais fixos (COF), variáveis (COV) e totais
(COT), a receita total, o patrimônio e os lucros operacionais (LOp) dos dois períodos, 2005 a 2008 e 2009 a 2014.
Ao longo dos anos, a média anual do rebanho passou de 1.686 para 4.923 cabeças e a área da propriedade de 2.711
para 5.247 hectares. Em função do aumento do rebanho, os COT (R$/ano) aumentaram, sendo que o COV foi o que
mais influenciou no COT. Houve efeito de diluição de COF por animal devido ao efeito de escala de produção. A
receita foi maior no segundo período avaliado com aumento do patrimônio. A atividade de bovinocultura de corte
foi viável independente do sistema de produção adotado. Com o aumento da escala de produção, aquisição de
animais e terras e investimento em implantação de tecnologias houve um aumento dos custos de produção (R$/ano).
No entanto, o lucro da atividade foi maior, devido à diluição de custos fixos, maior receita e a valorização da arroba
ao longo dos anos.
Palavras–chave: custos, rentabilidade, viabilidade econômica
Economic analysis of a beef cattle production system in Minas Gerais
Abstract: The aim of this study was to economically evaluate a beef cattle production system in Minas Gerais
between 2005 and 2014. In the first period, from 2005 to 2008, the property system was cow-calf production
system, and in the second period, 2009-2014, a complete cycle system with feedlot finishing was adopted,
implementing technologies over the years. The production and economic data were collected monthly and analyzed
in excel spreadsheets. The economic analysis considered the fixed (FOC), variable (VOC) and total (TOC)
operating costs, total revenue, assets and operating profit (LOP) of the two periods, 2005-2008 and 2009-2014.Over
the years, the average annual herd increased from 1,686 to 4,923 heads and the property area from 2,711 to 5,247
hectares. Due to the increase in the herd, the TOC (R$/year) increased, and the VOC produced the greatest effect on
TOC. There were dilution effects of FOC/animal due to production scale effect. Revenues were higher in the
second period because of the increase in estate. The beef cattle activity was feasible regardless of the adopted
production system. With the increasing scale of production, purchase of land and animals and investment in
implementation of technologies there was an increase in production costs (US$/year). However, the profit of the
activity was higher due to the dilution of fixed costs, higher revenue and the valorization of the @ sign over the
years.
Keywords: costs, economic viability, profitability
Introduction
Beef cattle production systems are complex and in Brazil are so diversified that some production
technologies could not be generalized and applied for the entire country. Therefore, each producer must develop his
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52a Reunião Anual da Sociedade Brasileira de
Zootecnia
Zootecnia: Otimizando Recursos e Potencialidades
Belo Horizonte – MG, 19 a 23 de Julho de 2015
own production system, adapting aims and goals to natural, productive, human and financial resources, as well as to
market conditions, besides considering social and environmental aspects.
The economic analysis of production systems provides a technical economic evaluation of the activity and,
consequently, in-depth knowledge of the production factors (land, labor, capital, and management capacity). Then,
it is possible to locate the bottlenecks and achieve their profit maximization and/or cost minimization goals (Lopes
and Magalhães, 2005).
Improving reproduction indexes, reducing mortality and increasing growth rates are some ways to improve
the efficiency of beef cattle production systems. On the other hand, the biological impact of the technologies
adopted must be measured and evaluated economically by using each particular production system as analysis unit.
The aim of this study was to evaluate the economic viability of a beef cattle production system with the
deployment of technologies in the period from 2005 to 2014.
Material and Methods
The data were collected from a property in the central region of the state of Minas Gerais, in Corinto, in the
period of 2005 to 2014. Over the years, there was technologies deployment and production system intensification.
Cow-calf system adopted at the beginning of the project has been retained as exclusive activity until 2008. The
property has been adopting technologies, reducing the breeding season period, gradual introduction of artificial
insemination, use crossbreed, strategic nutritional supplementation, pasture management and employee training.
Since 2009, the property changed for the complete cycle system, with feedlot. The expansion of the herd and the
acquisition of most areas were gradual, from 1,686 animals in 2,711 hectares in 2005 to 4,923 animals in 5,247
hectares in 2014. The productive and economic data were collected monthly and analyzed using electronic sheets.
It was used the methodology described by Barbosa et al. (2010) to calculate the total operating costs (TOC)
and economic analysis. Fixed expenses and depreciation of machines, equipment and facilities were computed as
fixed operating costs (FOC). Variable operating costs (VOC) included animal acquisition, nutritional
supplementation, labor, fuel, medicines, vaccines, fertilization of pastures and general maintenance services. The
amount of VOC and FOC resulted in the TOC. Total income (TI) was calculated multiplying the sales price
(animals or kg) by the number of animals or sold weights. The value of the stock of animals in each year was
calculated by multiplying the number of animals by the market value, in January of the respective years. The result
of stock variation was added to the total income in each year.
Operating profit (OP) total (R$/year) and OP in R$/hectare were used for evaluating economic performance.
The estate value was calculated according to the total of herd in each year, multiplied by the market value. The
estate variation was calculated by the result of the improvements value (land and pastures, service animals,
improvements and machines) in each subsequent year.
Results and Discussion
The increase in the scale of production with the increase in the herd and farm area (Table 1) provided an
elevation in total costs, influenced mainly by the variable operating costs, since the fixed operating cost per animal
decreased from R$ 58.78 to R$ 40.57 from 2005/2008 to 2009/2014. Lopes and Magalhães (2005) reported that
there is a scale effect on the dilution of fixed costs, as observed in this study, in which the increase in the average
unit cost did not follow in the same proportion as the increase in the total cost. Furthermore, the increase in the
number of animals, and hence their higher sale, resulted in increased property revenue.
The expansion of land and herd, associated with the use of technologies such as artificial insemination,
strategic nutritional supplementation, fertilization and irrigation of pasture, feedlot, and training of employees,
allowed for a gradual increase in the profit of the activity (Table 1).
Table 1. Economic analysis of a beef cattle production system at a property in the central region of
Minas Gerais in the years 2005-2014
Cow-calf System Complete-cycle System
Average
Indicator
(2005 to 2014)
2005 to 2008
2009 to 2014
Herd (animals)
1,686
4,923
3,628
Area (Hectares)
2,711
5,247
4,232
Variable Operating Costs (R$/year)
357,601.70
1,578,879.29
1,090,368.25
Fixed Operating Costs (R$/year)
99,111.17
199,737.83
159,487.17
Total Operating Costs (R$/year)
456,712.87
1,778,617.12
1,249,855.42
Costs (R$/animal)
267.86
352.09
318.40
Total revenue (R$/year)
397,018.63
2,796,702.37
1,836,828.87
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52a Reunião Anual da Sociedade Brasileira de
Zootecnia
Zootecnia: Otimizando Recursos e Potencialidades
Belo Horizonte – MG, 19 a 23 de Julho de 2015
Estate* (R$/year)
1,035,193.30
4,166,157.08
2,913,771.57
Operating Profit*(R$/year)
141,135.60
1,206,705.71
780,477.66
Operating Profit (R$/ha)
46.35
229.98
156.53
*Considering variation of the herd
Even from 2005 to 2008, which was a livestock crisis period with sanitary problems and increased slaughter
of cows, positive operating profit was obtained, of the order of R$ 46.35/ha. This value is lower than that described
by Barbosa et al. (2010), who conducted economic evaluations from 2000 to 2002 in a complete cycle system in the
south of Bahia and found an operating profit of R$ 166.26/ha.
The agricultural sector is characterized as an activity that remunerates the investment in the long-term
because it requires large investments, especially in land acquisition (Barbosa and Souza, 2007). Thus, the larger
profit from 2009 to 2014 is the result of investments made since the project implementation. In an efficiency
analysis of the introduction of technologies in a beef cattle production system, there was an increase in economic
efficiency over the years. In years of greater investment, efficiency is reduced; however, in the subsequent years
there is greater efficiency. The investments provide the physical basis for the deployment of technologies and their
improvement in the production system (Abreu et al., 2006).
Conclusions
System intensification by introducing advanced technologies related to pasture, animal nutrition, animal
breeding, animal health, associated with management practices, provided positive impacts on herd performance
indicators of a complete beef cattle system.
References
Abreu, U.G.P; Lopes, P.S.; Baptista, A.J.M.S.; Torres, R. A. and Santos, H. N.2006. Avaliação da introdução de
tecnologias no sistema de produção de gado de corte no Pantanal. Análise de eficiência. Revista Brasileira de
Zootecnia 35: 1242-1250.
Barbosa, F.A and Souza R.C. 2007. Administração de fazendas de bovinos – leite e corte. 1th Ed. Viçosa. Editora
Aprenda Fácil. 342p.
Barbosa, F.A.; Graça, D.S; Andrade, V.J.; Cezar, I. M.; Santos, G. G. and Souza, R. C. 2010. Produtividade e
eficiência econômica de sistemas de produção de cria, recria e engorda de bovinos de corte na região sul do
estado da Bahia. Arquivo Brasileiro Medicina Veterinária Zootecnia 62: 677-685.
Lopes, M. A. and Magalhães, G. P. 2005. Análise da rentabilidade da terminação de bovinos de corte em
confinamento: um estudo de caso. Arquivo Brasileiro de Medicina Veterinária e Zootecnia 57: 374-379.
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