Viabilidade econômica de bovinos confinados: estudo de caso

Abstract

This study aims to investigate the economic viability of a confinement of calves of Dutch origin in a rural property located in the municipality of Fátima do Sul, Mato Grosso do Sul State, in a case study. The research is characterized as descriptive, being performed through analysis of documents, such as electronic invoices of purchases and sales, annotations in the notebook of the farmer responsible for the enterprise, which enabled the assembly of reports and presentation of data and informal interviews, in order to better understand the production process. The confinement lasted 120 days after calf weaning, which occurred within 210 days of the calves already described above. The variable costing method was applied to assist the farmer in deciding whether or not to continue confinement in future cow calves, as only incomes and incremental costs were taken into account. The results show that its contribution margin is positive, with contribution margin index of 61.96%. Thus, the owner of the rural property may decide whether or not to continue with the confinement of calves.