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Análise Econômica E Custos De Produção Aplicados Aos Sistemas De Produção De Ovinos

Listed author(s):
  • Viana, Joao Garibaldi Almeida
  • Silveira, Vicente Celestino Pires
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    Conhecer as diferentes metodologias, classificações, composições dos custos e indicadores econômicos se torna primordial na gestão dos sistemas produtivos. Desta forma, o objetivo do presente trabalho é apresentar uma revisão teórica sobre análise econômica e custos de produção, destacando as terminologias, etapas e composição dos custos, métodos de apropriação, indicadores econômicos e medidas de desempenho agrícola, além de exemplificar uma metodologia específica para a análise econômica da ovinocultura. Os custos de produção são variáveis desconhecidas pela imensa maioria dos produtores brasileiros. Sistema de custos é um conjunto de procedimentos administrativos que registra, de forma sistemática e contínua, a efetiva remuneração dos fatores de produção empregados no sistema produtivo. Os custos podem ser classificados quanto à sua natureza, à identificação material e à sua variação quantitativa. O desempenho econômico das propriedades agrícolas pode ser mensurado através do uso de indicadores econômicos, sendo eles: renda bruta total, margem bruta, renda operacional agrícola e margem líquida. Na produção ovina, além dos indicadores econômicos os valores referentes aos custos podem ser desmembrados em custos de produção unitários, sejam eles custos por quilograma de peso vivo, sejam custos por quilograma de lã. Os resultados de indicadores econômicos, indicadores produtivos e custos unitários de produção servirão para estimar a rentabilidade econômica da produção ovina, além de avaliar a viabilidade econômica em diferentes sistemas produtivos. Portanto, as ferramentas de gestão disponíveis na administração rural são fundamentais quando se busca aliar eficiência produtiva a eficiência econômica.-------------------------------------------------Knowing various methodologies, classifications, cost compositions and economic indicators has become primordial in system production management. Thus, the object of this paper is to present a theoretical review about economic analysis and production costs, highlighting terminology, stages and cost composition, appropriation methods, economic indicators and agricultural development measures, besides exemplifying a specific methodology for economic analysis of sheep production. Production costs are unknown variables by most of Brazilian farmers. The costs system is a group of administrative procedures that register, systematically and continuously, the effective remuneration of production factors that are applied in the production systems. Costs can be classified according to its nature, material identification and to its quantitative variation. Economic performance of the farms can be measured through economic indicators, being: total gross profit, gross profit margin, operational agricultural profit and net margin. In sheep production, besides the economic indicators and the values referent to costs can me separated into unitary production costs, by costs per liveweight kilogram or costs per kilogram of wool. The results of the economic indicators, production indicators and unitary production costs will be used to estimate sheep production economic profitability, and also to evaluate the economic viability in various production systems. Therefore, the management tools that are available in farm management are fundamental when looking for production and economic efficiency.

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    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 109525.

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    Date of creation: Jul 2008
    Handle: RePEc:ags:sbrfsr:109525
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