Estudo de caso: avaliação da produtividade e economicidade da atividade pecuária de uma empresa rural

Abstract

In view of the concept of rural economy companies have as economic analysis techniques challenge for livestock activity in order that the function is not the primary economic, but is essential. This work aims to assess productivity and profitability of livestock activity of a rural enterprise located in the municipality of Dom Pedrito/RS. With this work, the mean is to demonstrate the importance of knowledge of information to analyze the production and profitability of the activity. In this case study were measured all expenses and expenditures necessary for determining the beef cattle production costs. Fixed and variable costs, depreciation and the opportunity costs of land were calculated and analyzed in Excel Software spreadsheets. For productivity rates of the beef cattle herd were found birth and mortality rates of 6,0% and 65,0% of the overall herd, respectively. The operating cost items that had greatest influence on the company's livestock activity were 57.2% for purchase of animals, 33.4% workforce, 17.0% pasture maintenance and sanity with 12.2%. From DRE was noted that the company has profit in livestock activity, exploring breeding and fatting systems.The variable costs were considered the largest cost accounting 42.32% of total costs, depreciation costs were represented by 59.86% of fixed production costs. The analysis of productive indexes,was possible to verify that occurred on precariousness, possibly because of the appointments difficulty.