Evidenciação dos custos de produção de um semiconfinamento de bovinos de corte na região do Vale do Ivinhema-MS

Abstract

Livestock is responsible for a percentage close to 7% of the Brazilian Gross Domestic Product (GDP), being even more relevant in the context of agribusiness. With the advancement of agribusiness in Brazil, the importance of investigating beef cattle production processes is highlighted, aiming at the contribution of cattle farming to the Brazilian economy. Therefore, this study sought to highlight the main production costs of semi-confinement beef cattle. For this, research was carried out with a producer who owns a semi-confinement of beef cattle present in the region of Vale do Ivinhema – MS. Regarding the methodology, a semi-structured interview was carried out with the producer, exploratory and descriptive research, qualitative approach, with content analysis of the information collected. The main results revealed the existence of ten most relevant costs for production, namely: payroll, energy, internet, maintenance of machines and structure, medications, food, nucleus, nutrition, health and fuel for classified machines. as fixed and variable. The influence of family succession on the property stands out, highlighting its importance for the continuity of rural activities. Finally, it is understood that this type of system is an economically viable option, as it has presented few losses since its implementation. Furthermore, this study brings contributions to academia in the fields of Cost and Management Accounting.