Pecuária de corte: um enfoque na análise dos custos de produção

Abstract

The implementation of a costing system allows producers to understand all the costs involved in the process. Thus, this study aims to demonstrate to rural producers how management can be improved with a costing system, contributing to enhanced business performance. Regarding the methodological procedures, this study qualifies as a case study, analyzing the production costs of a specific property. In terms of its purpose, it is classified as descriptive, with a quantitativequalitative approach. This study is divided into three stages: the first aims to identify the main costing methods and principles used in the beef cattle sector and select one for the case study. The second stage focuses on collecting data and information from the beef cattle farm. The final stage aims to analyze the data obtained through the modeling of the costing system. According to the results of the first stage, the most applied principle was full absorption costing. Cost analysis based on this principle proved to be more relevant as it is more commonly used in studies with similar objectives and also due to its lower complexity compared to other costing principles. For this reason, this principle was adopted in the production cost analysis of this study. In the results of the second stage, it was identified that the analyzed property maintains monthly records of all expenses, including purchase date, item description, and cost. However, there is no physical control record of the dosage of medications, supplements, and other inputs, making it difficult to associate input costs with animals based on consumption. In the results of the third stage, the highest expenses are related to production costs (73.6%); the second-largest expense is long-term investments (19.3%), while operating expenses account for 7.1%, representing a smaller portion of the total costs. Variable costs account for around 70% of the

the breeding process, representing 53%. The main source of revenue for the property comes from the production of animals for slaughter due to the high volume of animals sold for this purpose. However, when analyzing revenue per head and per kilogram (kg), the sale of bulls for breeding purposes generated twice the revenue of other categories sold. The 22/23 season was able to cover all costs and expenses, generating a net operating result of R$75,148.03. However, gross operating revenue was lower than total expenditures, requiring the producer to invest money from other sources to cover all the harvest's outlays, posing risks to the business.