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Levantamento E Análise Dos Custos Médios De Produção De Bovinos De Corte No Município De Curvelo, Minas Gerais

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  • Coelho, Felipe Soares
  • Oliveira, Cyntia Meireles De
  • Silva, Daniel Ferreira Da
  • Villela, Severino Delmar Jun Queira
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    Abstract

    Como medida para se aumentar a margem de lucro na pecuária, é preciso antes, que se tenha o valor de quanto custa produzir uma @ na propriedade e baseando-se neste dado, definir estratégias que venham aumentar a rentabilidade da atividade. Objetivou-se com este trabalho determinar os custos médios de produção na pecuária de corte no ano de 2006 que representaram a realidade do município de Curvelo. Os dados foram coletados com base na contabilidade e escrituração zootécnica de três fazendas, as quais desenvolvem a atividade de cria. Os itens que tiveram maior participação no custo foram, folha de pagamento (36,38%), suplementos minerais e protéicos (21,56%) e pró-labore (12%). Vacinas, vermífugos e remédios, 4,25%, adubos e fertilizantes ,4,02%, lubrificantes e combustíveis, 4,37%. Manutenção de pastagens, de máquinas e de instalações, juntas contribuíram com 4,97%. Os custos com veterinário, depreciação de máquinas e implementos, energia elétrica, frete, telefone e outros somaram 12,43%. Como resultado final obteve-se um custo médio de produção da arroba de R$79,04. A explicação para o alto valor encontrado, foi a permanência na propriedade de animais desmamados da safra de 2005, aumentando assim os custos diretos com alimentação e manejo e não tendo um ganho proporcional em quantidade de arrobas. Assim sendo, a determinação e o monitoramento dos custos de produção na pecuária de corte são de fundamental importância para se ter a real noção de como anda a saúde financeira da fazenda.-----------------------------------------------As measured to increase the edge of profit in the cattle one, is necessary before, that if it has the value of how much cost to produce one @ in the property and being based on this data, to define strategies that come to increase the yield of the activity. It was objectified with this work to determine the average costs of production in the cattle of cut in the year of 2006 that had represented the reality of the city of Curvelo. The data had been collected on the basis of the accounting and animal bookkeeping of three farms, which develop the activity of create. The item that had had greater participation in the cost had been, mineral and proteinic leaf of payment (36,38%), supplements (21,56%) and pro-work (12%). Vaccines, vermifuges and remedies, 4,25%, seasonings and fertilizers, 4,02%, lubricant and fuels, 4,37%. Maintenance of pastures, machines and installations, meetings had contributed with 4,97%. The costs with veterinarian, depreciation of machines and implementos, electric energy, have freighted, telephone and others had added 12,43%. As final result got an average cost of production of the arroba of R$79,04. The explanation for the high found value, was the permanence in the property of animals weaned of the 2005 harvest, thus increasing the costs right-handers with feeding and handling and not having a proportional profit in amount of arrobas. Thus being, the determination and the evaluation of the costs of production in the cattle of cut are of basic importance to have the real notion of as it walks the financial health of the farm.

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    Bibliographic Info

    Paper provided by Sociedade Brasileira de Economia, Administracao e Sociologia Rural (SOBER) in its series 46th Congress, July 20-23, 2008, Rio Branco, Acre, Brasil with number 109436.

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    Date of creation: Jul 2008
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    Handle: RePEc:ags:sbrfsr:109436

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    Web page: http://www.sober.org.br/
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    Keywords: contabilidade; cria; empreendimento; accountability; create; rural farm; Livestock Production/Industries;

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