Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
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 |
Resumo: | 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. |
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Semina. Ciências Agrárias (Online) |
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Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattleRelação custo-volume-lucro de suplementos concentrados em dietas de terminação de bovinos de corteAccountingCostsLivestockSupplementation.ContábilCustosPecuáriaSuplementação.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.A suplementação da dieta animal pode aumentar os custos de produção de bovinos de corte, refletindo diretamente nos resultados do empreendimento pecuário. Diante disto, o objetivo deste estudo foi determinar, por meio da relação custo-volume-lucro, o melhor nível de substituição de grão de milho pelo grão de milheto no suplemento concentrado de bovinos de corte, terminados em sistema de integração lavoura e pecuária. Foram associados, com base em um estudo prévio, os desempenhos produtivos de 64 novilhos não castrados, com média de idade de 20 meses e o peso corporal médio inicial de 388 ± 26kg, aos custos relacionados ao consumo de quatro diferentes suplementos distinguidos por níveis de grão de milheto em substituição ao grão de milho (0, 33, 66 e 100%). Considerou-se margem de contribuição unitária, ponto de equilíbrio (contábil e financeiro), margem de segurança e ponto de fechamento como componentes da relação custo-volume-lucro no critério de determinação sobre as estratégias de suplementação. Os resultados demonstraram que substituições intermediárias (33 e 66%), podem promover maior retorno para amortização dos gastos fixos e geração de lucro e, que suplementos mais baratos podem não representar melhores resultados financeiros ao sistema. Portanto, a análise sistêmica da relação custo-volume-lucro se apresenta útil em avaliações experimentais. O suplemento alimentar concentrado contendo o nível de substituição de 33% do grão de milho pelo grão de milheto, apresenta maior rentabilidade ao sistema de produção.UEL2019-09-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/semagrarias/article/view/3599510.5433/1679-0359.2019v40n6Supl2p3279Semina: Ciências Agrárias; Vol. 40 No. 6Supl2 (2019); 3279-3288Semina: Ciências Agrárias; v. 40 n. 6Supl2 (2019); 3279-32881679-03591676-546Xreponame:Semina. Ciências Agrárias (Online)instname:Universidade Estadual de Londrina (UEL)instacron:UELenghttps://ojs.uel.br/revistas/uel/index.php/semagrarias/article/view/35995/26148Copyright (c) 2019 Semina: Ciências Agráriashttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessAlonso, Marcell PatachiBeloni, TatianeMoraes, Eduardo Henrique Bevitori Kling de2022-10-10T16:29:25Zoai:ojs.pkp.sfu.ca:article/35995Revistahttp://www.uel.br/revistas/uel/index.php/semagrariasPUBhttps://ojs.uel.br/revistas/uel/index.php/semagrarias/oaisemina.agrarias@uel.br1679-03591676-546Xopendoar:2022-10-10T16:29:25Semina. Ciências Agrárias (Online) - Universidade Estadual de Londrina (UEL)false |
dc.title.none.fl_str_mv |
Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle Relação custo-volume-lucro de suplementos concentrados em dietas de terminação de bovinos de corte |
title |
Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle |
spellingShingle |
Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle Alonso, Marcell Patachi Accounting Costs Livestock Supplementation. Contábil Custos Pecuária Suplementação. |
title_short |
Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle |
title_full |
Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle |
title_fullStr |
Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle |
title_full_unstemmed |
Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle |
title_sort |
Cost-volume-profit ratio of concentrate supplements in finishing diets for beef cattle |
author |
Alonso, Marcell Patachi |
author_facet |
Alonso, Marcell Patachi Beloni, Tatiane Moraes, Eduardo Henrique Bevitori Kling de |
author_role |
author |
author2 |
Beloni, Tatiane Moraes, Eduardo Henrique Bevitori Kling de |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Alonso, Marcell Patachi Beloni, Tatiane Moraes, Eduardo Henrique Bevitori Kling de |
dc.subject.por.fl_str_mv |
Accounting Costs Livestock Supplementation. Contábil Custos Pecuária Suplementação. |
topic |
Accounting Costs Livestock Supplementation. Contábil Custos Pecuária Suplementação. |
description |
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. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-09-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/semagrarias/article/view/35995 10.5433/1679-0359.2019v40n6Supl2p3279 |
url |
https://ojs.uel.br/revistas/uel/index.php/semagrarias/article/view/35995 |
identifier_str_mv |
10.5433/1679-0359.2019v40n6Supl2p3279 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/semagrarias/article/view/35995/26148 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Semina: Ciências Agrárias http://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Semina: Ciências Agrárias http://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UEL |
publisher.none.fl_str_mv |
UEL |
dc.source.none.fl_str_mv |
Semina: Ciências Agrárias; Vol. 40 No. 6Supl2 (2019); 3279-3288 Semina: Ciências Agrárias; v. 40 n. 6Supl2 (2019); 3279-3288 1679-0359 1676-546X reponame:Semina. Ciências Agrárias (Online) instname:Universidade Estadual de Londrina (UEL) instacron:UEL |
instname_str |
Universidade Estadual de Londrina (UEL) |
instacron_str |
UEL |
institution |
UEL |
reponame_str |
Semina. Ciências Agrárias (Online) |
collection |
Semina. Ciências Agrárias (Online) |
repository.name.fl_str_mv |
Semina. Ciências Agrárias (Online) - Universidade Estadual de Londrina (UEL) |
repository.mail.fl_str_mv |
semina.agrarias@uel.br |
_version_ |
1799306081091977216 |