Análise econômico-financeira da bovinocultura de corte em fase de cria: estudo de caso na Fazenda Escola Lagoa do Sino - FELS

Abstract

This study addresses the economic and zootechnical analysis of a beef cattle farming system implemented at the Lagoa do Sino School Farm (FELS), located in Buri - SP. The study was based on an extensive data collection carried out throughout the productive cycle, spanning from late 2022 to January 2024. FELS, with an area of approximately 21 hectares of pastures dedicated to this research, employs a management system consisting of two employees. The herd, comprised of 14 ½ Nelore and ½ Angus cows, along with a registered Senepol PO breed bull, is exclusively fed on Brachiaria decumbens pastures, supplemented with mineral supplementation. The economic evaluation was conducted considering operational costs, resulting in a significant deficit in the first productive cycle, mainly due to initial investments such as the acquisition of animals. However, a deeper analysis indicated that the optimization of operational costs, especially related to labor, could reduce this deficit to a more manageable level, signaling an improvement trajectory in subsequent cycles. Zootechnical indices played a crucial role in the analysis of economic viability, and the results were compared to national benchmarks and previous studies, revealing strengths such as the fertility rate of cows, which exceeded the national average. However, a significant deviation was identified in the value of meat produced per hectare, indicating the need for a more detailed investigation into specific variables of the system. Facing initial challenges, the research concludes that the continuity of the study, coupled with the implementation of identified improvement strategies, is essential to consolidate an efficient and economically viable system. The ongoing pursuit of efficiency, the review of inputs in feed, improvement of nutritional management, and human resource management strategies are highlighted as key areas to enhance profitability in subsequent cycles. Thus, the research contributes not only to understanding the economic performance of the system but also to identifying practical strategies that can be implemented to improve efficiency and profitability in beef cattle production.