Análise de custos na pecuária de corte: utilização e lucratividade em Santana do Livramento

Abstract

Cost control is an important aspect for any project that aims to be competitive and position itself in the current market. The farms are no different, need to identify your costs and measure profitability, so that in this way these tools assist in decision making. Thus, this study aims to identify cost control and analyze the profitability of beef cattle activities in establishing studied in the city of Santana do Livramento (RS). For this study we used the descriptive exploratory research methodology, with a mixed approach, quantitative and qualitative, using a semi structured with nine managers and / or owners of the establishments, which determined the profile of establishments interviewed, as well as how to measure the costs and profitability of the activity carried out on the property. This information was collected in a rural setting selected, the data being gathered in a spreadsheet, starting to verify the aggregate costs beef cattle, such as fixed and variable costs, thus achieving the calculation of the profitability of the activity undertaken on the site. As a result of this study it was found that respondents owners claim to have some kind of activity cost control carried out on the property. Have the results of the analyzed data of the selected property, demonstrated that the administrator can measure the costs involved in livestock activity. However, it is emphasized that due to importance of cost control should be analyzed property data in depth to be able to say what is your profitability.