Avaliação econômica comparativa da atividade de pecuária de corte de ciclo completo sob as perspectivas de ano fiscal e ano safra

Abstract

The objective of this thesis was to evaluate the current scenario of beef cattle farming, marketing aspects and the management of agricultural costs as a tool to face adversities from the perspective of analyzing the ABC curve, cash flow, technical-economic indicators, income statement for the year and period for calculating the result. After surveying cost management methodologies and main indicators, they were applied to 10 rural properties distributed across three states: Mato Grosso do Sul (8 farms), São Paulo (1 farm) and Mato Grosso (1 farm), together operating In the "full cycle" creation system, the information was processed in a consolidated manner, from July 2020 to June 2023. The results allowed a detailed analysis of the property's cost structure, highlighting the importance of each component in the activity. Analysis of the ABC Curve revealed that the most significant costs were those related to nutritional inputs and labor. The Cash Flow indicated that the property maintained a positive flow in all production cycles, accumulating a final balance of R$ 22.803.332 at the end of the evaluation. In the Income Statement for the Year, variations in the gross margin were observed, with the lowest value occurring in the 2021/22 harvest (- R$ 1.222.396) and the highest in the 2020/21 harvest (R$ 19.236.824). Comparison of the financial assessment methodology throughout the agricultural year (July to June) with the calendar year (January to December) revealed significant discrepancies in values. Furthermore, by analyzing the results for semi-annual periods during the harvest, it was possible to identify a seasonal pattern in the production and marketing of animals, which reinforces the importance of using the agricultural year as a basis for this activity.