CUSTOS DE CONFINAMENTO DE BOVINOS DE CORTE NO MUNICÍPIO DE CAIAPÔNIA-GO: UM ESTUDO DE CASO ÚNICO

Abstract

It was aimed the production costs in the confinement of beef cattle on a rural property in the municipality of Caiapônia-GO. The study focuses on evaluating the economic viability of the activity, identifying fixed and variable costs, the effective operating cost (COE) and the gross margin obtained. 20 animals were confined for 110 days, and cost data was collected directly from the property, covering expenses with food, labor, veterinary supplies, electricity and depreciation of machinery and equipment. The results showed an effective operating cost of R$38,023.58, with R$23,152.64 in fixed costs and R$14,870.94 in variable costs. The total revenue obtained was R$84.870,00, considering the price per arroba at R$205.00 and an initial average weight of 20,7 arrobas per animal. The resulting gross margin was R$46.846,52, demonstrating the economic viability of the activity. However, the analysis reveals that the profitability of the confinement is strongly linked to the selling price of the arroba and the efficient management of variable costs, especially those related to animal feed. Strategies to minimize dependence on expensive inputs, such as soybean meal and corn, can be essential for the long-term sustainability of the operation. The work concludes that, although profitable, cattle confinement requires careful management to mitigate the risks associated with market fluctuations and operational costs.