GESTÃO DE CUSTO COMO ESTRATEGIA COMPETITIVA NA PECUARIA DE CORTE

Abstract

The present study aims to analyze the role of cost management as a strategic instrument for the competitiveness of beef cattle farming. Grounded in a qualitative methodology and a bibliographic approach, the work gathered theoretical references from contemporary authors and case studies on cost-control tools, financial planning, and economic performance indicators applied to the livestock sector. The results show that the systematic application of cost management allows producers to understand the structure of expenses with greater precision, optimize resources, improve production processes, and strengthen the profitability of the activity. It was found that the integration of accounting control practices, technological innovation, and environmental sustainability constitutes a key element for increasing competitiveness, especially in a scenario of price instability and growing demands for efficiency and ecological responsibility. It is concluded that cost management represents not only a financial measurement instrument, but also a strategic managerial intelligence tool essential for the modernization and sustainability of beef cattle farming. Keywords: Cost management; Agricultural competitiveness; Beef cattle farming; Economic efficiency; Productive sustainability.