Open AccessProfitability analysis of backgrounding and finishing of beef cattle in western amazon: a multiple-case study
Author(s) -
Camilla Birenbaum Nobile,
Eduardo Mitke Brandão Reis,
Luane Pereira Linhares,
Antônia Valcemira Domingos de Oliveira,
Marcos Aurélio Lopes,
Bruna Laurindo Rosa,
Paulo Márcio Beber
Publication year - 2022
Publication title -
semina. ciências agrárias
Language(s) - English
Resource type - Journals
eISSN - 1679-0359
pISSN - 1676-546X
DOI - 10.5433/1679-0359.2022v43n3p1257
Subject(s) - profitability index , gross margin , agricultural science , amazon rainforest , mathematics , acre , zoology , beef cattle , statistics , environmental science , business , finance , biology , ecology
This study aimed to evaluate the economic profitability of farms for backgrounding and finishing of beef cattle located in the mesoregion of Acre valley, in a multi-case study format. The data used originated from three pre-selected farms from January to December 2018. Data were collected from an inventory of assets and cash flow, which were later tabulated in Excel® software using descriptive statistics through mean, percentage, and standard deviation to present the indicators. The average effective operating cost (EOC) was BRL 1,399,014.34 and the total operating cost (TOC) was BRL 1,444,068.53 and the total cost (TC) was BRL 1,673,860.38. The items that compose the EOC which exerted greater representation on the activity costs were the purchase of animals (79.6%), food (7.8%), and labor (5.9%), respectively. Under these conditions, the three properties studied showed positive gross margins, net margins, and positive results, indicating their profitability in the short, medium, and long term, with possibilities for expansion in the region.