Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinement
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Research, Society and Development |
Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/27128 |
Resumo: | Beef cattle in the semi-intensive system with semi-confinement has been growing in the state of Rondônia. It is the raising of beef cattle with supplementation of concentrates (rations) in the last phase of the fattening cycle. This system requires greater financial control, due to the high cost of production. Therefore, it is necessary to carry out financial analysis, that is, to assess the costs, revenues, investments, contribution margin, profitability and profitability of the business. This makes it possible to manage the business, since, with financial knowledge, it is possible to make more assertive decisions. The research had as objective to analyze the costs, the contribution margin and the profitability in the properties with bovine fattening with semi-confinement system. The research methodology was descriptive and exploratory, deductive method, with a quantitative approach. Bibliographic and documentary research and field research were carried out with application of a form and non-participant observation. The result of the research found that the average contribution margin was 18.75%, that is, in this activity around 81% of the revenue will cover variable costs, since these are the ones with the greatest degree of difficulty in being reduced. Profitability ratios averaged 13.5% and average monthly profitability was 0.38%. Given the importance of cattle farming in the state of Rondônia and the analyzes carried out, it is suggested that the production of beef cattle should be analyzed with greater emphasis on the question of costs inherent to the activity, depreciation and depletion of pastures, such as the amount of annual slaughter, which can provide better financial results. |
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Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinementAnálisis de la rentabilidad del sistema semi-intensivo de engorde bovino con semi-confinamientoAnálise da rentabilidade do sistema semi-intensivo de engorda de bovinos com semiconfinamentoProfitabilityBeef cattleSemi-intensive systemSemi-confinement.RentabilidadGanado vacunoSistema semi-intensivoSemiconfinamiento.RentabilidadeBovinocultura de corteSistema semi-intensivoSemiconfinamento.Beef cattle in the semi-intensive system with semi-confinement has been growing in the state of Rondônia. It is the raising of beef cattle with supplementation of concentrates (rations) in the last phase of the fattening cycle. This system requires greater financial control, due to the high cost of production. Therefore, it is necessary to carry out financial analysis, that is, to assess the costs, revenues, investments, contribution margin, profitability and profitability of the business. This makes it possible to manage the business, since, with financial knowledge, it is possible to make more assertive decisions. The research had as objective to analyze the costs, the contribution margin and the profitability in the properties with bovine fattening with semi-confinement system. The research methodology was descriptive and exploratory, deductive method, with a quantitative approach. Bibliographic and documentary research and field research were carried out with application of a form and non-participant observation. The result of the research found that the average contribution margin was 18.75%, that is, in this activity around 81% of the revenue will cover variable costs, since these are the ones with the greatest degree of difficulty in being reduced. Profitability ratios averaged 13.5% and average monthly profitability was 0.38%. Given the importance of cattle farming in the state of Rondônia and the analyzes carried out, it is suggested that the production of beef cattle should be analyzed with greater emphasis on the question of costs inherent to the activity, depreciation and depletion of pastures, such as the amount of annual slaughter, which can provide better financial results.La ganadería de carne en el sistema semi-intensivo con semi-confinamiento viene creciendo en el estado de Rondônia. Es la crianza de bovinos de carne con suplementación de concentrados (raciones) en la última fase del ciclo de engorde. Este sistema requiere un mayor control financiero, debido al alto costo de producción. Por lo tanto, es necesario realizar un análisis financiero, es decir, evaluar los costos, los ingresos, las inversiones, el margen de contribución, la rentabilidad y la rentabilidad del negocio. Esto posibilita la gestión del negocio, ya que, con conocimientos financieros, es posible tomar decisiones más asertivas. La investigación tuvo como objetivo analizar los costos, el margen de contribución y la rentabilidad en las fincas con engorde bovino con sistema de semiconfinamiento. La metodología de investigación fue descriptiva y exploratoria, método deductivo, con enfoque cuantitativo. Se realizó investigación bibliográfica, documental y de campo con aplicación de un formulario y observación no participante. El resultado de la investigación encontró que el margen de contribución promedio fue de 18,75%, es decir, en esta actividad alrededor del 81% de los ingresos cubrirán los costos variables, ya que estos son los que tienen mayor grado de dificultad para ser reducidos. Los índices de rentabilidad promediaron 13,5% y la rentabilidad mensual promedio fue de 0,38%. Dada la importancia de la ganadería en el estado de Rondônia y los análisis realizados, se sugiere que la producción de ganado de carne sea analizada con mayor énfasis en la cuestión de los costos inherentes a la actividad, la depreciación y el agotamiento de los pastos, como la cantidad de sacrificio anual, que puede proporcionar mejores resultados financieros.A bovinocultura de corte no sistema semi-intensivo com semiconfinamento vem crescendo no estado de Rondônia. Trata-se da criação de gado de corte com suplementação de concentrados (rações) na última fase do ciclo de engorda. Esse sistema requer um maior controle financeiro, devido ao alto custo de produção. Logo se faz necessário as análises financeiras, ou seja, aferir os custos, receitas, investimentos, margem de contribuição, lucratividade e rentabilidade do negócio. Assim se torna possível a gestão do negócio, uma vez que, com o conhecimento financeiro é possível tomar decisões mais assertivas. A pesquisa teve como objetivo analisar os custos, a margem de contribuição e a rentabilidade nas propriedades com engorda de bovinos com sistema de semiconfinamento. A metodologia da pesquisa foi do tipo descritiva e exploratória, método dedutivo, com abordagem quantitativa. Foi realizado pesquisa bibliográfica, documental e pesquisa de campo com aplicação de formulário e observação não participante. O resultado da pesquisa aferiu que a margem de contribuição média foi de 18,75%, ou seja, nesta atividade em torno de 81% da receita custeará os custos variáveis, uma vez sendo esses, os de maior grau de dificuldade em serem reduzidos. Os índices de lucratividade tiveram uma média de 13,5% e a rentabilidade média mensal foi 0,38%. Diante da importância da bovinocultura no estado de Rondônia e das análises realizadas, sugere-se que a produção de bovinos para corte, deve ser analisada com maior ênfase no quesito os custos inerentes a atividade, as depreciações e exaustão das pastagens, como o quantitativo de abate anual mais adequado, que possa proporcionar melhores resultados financeiros.Research, Society and Development2022-03-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/2712810.33448/rsd-v11i4.27128Research, Society and Development; Vol. 11 No. 4; e10011427128Research, Society and Development; Vol. 11 Núm. 4; e10011427128Research, Society and Development; v. 11 n. 4; e100114271282525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/27128/23814Copyright (c) 2022 Antônia Aparecida Pereira dos Santos; Ademir Luiz Vidigal Filho; Lucelia Largura do Vale Vidigal; Valdinei Leones de Souza; Andreia Moreira Beling de Figueiredo; Marcos Tadeu Simões Piacentinihttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSantos, Antônia Aparecida Pereira dos Vidigal Filho, Ademir Luiz Vidigal, Lucelia Largura do Vale Souza, Valdinei Leones de Figueiredo, Andreia Moreira Beling de Piacentini, Marcos Tadeu Simões 2022-03-27T17:17:09Zoai:ojs.pkp.sfu.ca:article/27128Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:44:57.086876Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
dc.title.none.fl_str_mv |
Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinement Análisis de la rentabilidad del sistema semi-intensivo de engorde bovino con semi-confinamiento Análise da rentabilidade do sistema semi-intensivo de engorda de bovinos com semiconfinamento |
title |
Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinement |
spellingShingle |
Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinement Santos, Antônia Aparecida Pereira dos Profitability Beef cattle Semi-intensive system Semi-confinement. Rentabilidad Ganado vacuno Sistema semi-intensivo Semiconfinamiento. Rentabilidade Bovinocultura de corte Sistema semi-intensivo Semiconfinamento. |
title_short |
Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinement |
title_full |
Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinement |
title_fullStr |
Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinement |
title_full_unstemmed |
Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinement |
title_sort |
Analysis of the profitability of the semi-intensive system of fattening cattle with semi-confinement |
author |
Santos, Antônia Aparecida Pereira dos |
author_facet |
Santos, Antônia Aparecida Pereira dos Vidigal Filho, Ademir Luiz Vidigal, Lucelia Largura do Vale Souza, Valdinei Leones de Figueiredo, Andreia Moreira Beling de Piacentini, Marcos Tadeu Simões |
author_role |
author |
author2 |
Vidigal Filho, Ademir Luiz Vidigal, Lucelia Largura do Vale Souza, Valdinei Leones de Figueiredo, Andreia Moreira Beling de Piacentini, Marcos Tadeu Simões |
author2_role |
author author author author author |
dc.contributor.author.fl_str_mv |
Santos, Antônia Aparecida Pereira dos Vidigal Filho, Ademir Luiz Vidigal, Lucelia Largura do Vale Souza, Valdinei Leones de Figueiredo, Andreia Moreira Beling de Piacentini, Marcos Tadeu Simões |
dc.subject.por.fl_str_mv |
Profitability Beef cattle Semi-intensive system Semi-confinement. Rentabilidad Ganado vacuno Sistema semi-intensivo Semiconfinamiento. Rentabilidade Bovinocultura de corte Sistema semi-intensivo Semiconfinamento. |
topic |
Profitability Beef cattle Semi-intensive system Semi-confinement. Rentabilidad Ganado vacuno Sistema semi-intensivo Semiconfinamiento. Rentabilidade Bovinocultura de corte Sistema semi-intensivo Semiconfinamento. |
description |
Beef cattle in the semi-intensive system with semi-confinement has been growing in the state of Rondônia. It is the raising of beef cattle with supplementation of concentrates (rations) in the last phase of the fattening cycle. This system requires greater financial control, due to the high cost of production. Therefore, it is necessary to carry out financial analysis, that is, to assess the costs, revenues, investments, contribution margin, profitability and profitability of the business. This makes it possible to manage the business, since, with financial knowledge, it is possible to make more assertive decisions. The research had as objective to analyze the costs, the contribution margin and the profitability in the properties with bovine fattening with semi-confinement system. The research methodology was descriptive and exploratory, deductive method, with a quantitative approach. Bibliographic and documentary research and field research were carried out with application of a form and non-participant observation. The result of the research found that the average contribution margin was 18.75%, that is, in this activity around 81% of the revenue will cover variable costs, since these are the ones with the greatest degree of difficulty in being reduced. Profitability ratios averaged 13.5% and average monthly profitability was 0.38%. Given the importance of cattle farming in the state of Rondônia and the analyzes carried out, it is suggested that the production of beef cattle should be analyzed with greater emphasis on the question of costs inherent to the activity, depreciation and depletion of pastures, such as the amount of annual slaughter, which can provide better financial results. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-03-12 |
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://rsdjournal.org/index.php/rsd/article/view/27128 10.33448/rsd-v11i4.27128 |
url |
https://rsdjournal.org/index.php/rsd/article/view/27128 |
identifier_str_mv |
10.33448/rsd-v11i4.27128 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/27128/23814 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Research, Society and Development |
publisher.none.fl_str_mv |
Research, Society and Development |
dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 11 No. 4; e10011427128 Research, Society and Development; Vol. 11 Núm. 4; e10011427128 Research, Society and Development; v. 11 n. 4; e10011427128 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
instname_str |
Universidade Federal de Itajubá (UNIFEI) |
instacron_str |
UNIFEI |
institution |
UNIFEI |
reponame_str |
Research, Society and Development |
collection |
Research, Society and Development |
repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
repository.mail.fl_str_mv |
rsd.articles@gmail.com |
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1797052763596652544 |