ANALYSIS OF COSTS, REVENUES AND EQUILIBRIUM POINT OF THE CALVES PRODUCTION SYSTEMS IN RIO GRANDE DO SUL STATE

Abstract The aim of this study was the evaluation of the economic viability of a traditional model of beef calves production in extensive system, developed under the conditions of relevant receipts and input costs recommended for normal production conditions in the of Rio Grande do Sul state. There were two interviews in rural property for collection of data on the expenditure of resources, structures available for the system of production and occupancy rates of grazing areas. The results showed that major operating costs of the activity were the manpower and feeding the flock. In the land opportunity costs represented the largest proportion (52.0%) of the total cost. Fixed costs were higher variable costs (61.7% vs. 38.3%). Gross and net margins showed that the activity is sustainable but economically equilibrium point of calving (85.0%) was above average rates reported in the literature, and negative values for profitability (-19.0%) and profitability (-23.2%). It was concluded that the viability of production systems studied in this research can be obtained from the optimization of production technologies and the reduction of fixed costs without changing the recipes.

摘要
本研究旨在评估南里奥格兰德州（Rio Grande do Sul）常规生产条件下，遵循当地推荐的收支标准与投入成本框架开展的传统粗放养殖模式肉牛犊生产的经济可行性。研究通过对两处农村牧场进行访谈，收集了该养殖系统的资源投入、可用生产设施及放牧区域占用率相关数据。结果显示，该养殖活动的主要运营成本为人力投入与牛群饲喂成本；土地机会成本占总成本的比例最高，达52.0%。固定成本占比高于可变成本（61.7% vs. 38.3%）。总边际利润与净边际利润结果表明，该养殖活动具备可持续性，但其产犊经济平衡点（85.0%）高于文献报道的平均水平，且两项盈利性指标分别为-19.0%与-23.2%。研究最终得出结论：在不改变现有养殖规程的前提下，通过优化生产技术与降低固定成本，可实现本研究考察的生产系统的经济可行性。