Análise dos custos variáveis e da margem de contribuição nas capitais do centro oeste da atividade pecuária

Abstract

The Brazil boasts the second position effective of cattle and has been emphasizing on export of meat. For this reason one should give emphasis to this activity stressing the importance of having the control costs for analysis of the real situation of the activity. The present work is dedicated to observe the contribution margin through the variable costing activity of bovine production in its three phases: creates, recreates and fattening in the capitals of the Midwest; Campo Grande, Cuiabá and Goiânia, seen that the Midwest stands out in the slaughter. The contribution margin is a indispensable tool for evaluation of the cattle industry. The data used were obtained in a Financial Institution, using this data to finance projects in the area. The results observed show that the activity of bovine production considering the three phases in the capital Campo Grande is a great option.