Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle

• Autor(a) principal: Alonso, Marcell Patachi
• Data de Publicação: 2019
• Outros Autores: Beloni, Tatiane, Moraes, Eduardo Henrique Bevitori Kling de
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Semina. Ciências Agrárias (Online)
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/semagrarias/article/view/35995
• topic: Accounting; Costs; Livestock; Supplementation.; Contábil; Custos; Pecuária; Suplementação.

The supplementation of the animals’ diet can increase the production costs of beef cattle, directly affecting the results of the production system. Using the cost-volume-profit ratio, this study aimed to determine the best level of replacement of corn by pearl millet in the concentrate supplementation of beef cattle finished in a crop-livestock integration system. Based on a previous study, we investigated the production performance of 64 uncastrated steers of an average age of 20 months and an initial average body weight of 388 ± 26 kg based on cost for the consumption of four different supplements distinguished by the amounts of pearl millet grain replacing corn grain (0%, 33%, 66% and 100%). The unit contribution margin, accounting and financial break-even points, margin of safety, and shutdown point were used as the components of the cost-volume-profit ratio in a criterion for determining the optimal supplementation strategy. The results showed that intermediate replacement levels (33% and 66%) can provide a greater return for the amortization of fixed expenses and profit generation and that cheaper supplements may not generate financial returns to the system. Therefore, a systemic cost-volume-profit analysis is useful in experimental evaluations. The concentrate feed supplement with 33% of corn replaced by pearl millet provides the greatest profitability to the production system.