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Abstract

This article highlights the importance of accounting information to farmers and future projections for the beef cattle and milk. Discusses historical facts and the evolution of Brazilian cattle and of Rio Grande do Sul, through two breeds, the Dutch as a producer of milk and the Aberdeen Angus beef producer, intensive productionsystem. The research used referential analysis about technical and milk cattle cutting, and conducted a case study on a sampling of ten thirty cattle and milk. Noted the importance of these activities to the primary sector of Brazil and its representation abroad. The bovinoculturas were analyzed and the results compared, through operating contribution margin, identifying itself as the more profitable activities, highlighting the most profitable dairy as intensive system in 19.32 livestock production of cattle. Analyzing the cutting dairy in bovinoculturas and intensive system, you can check that both are bovinoculturas lucrative Consortium and can bring benefits to rural producers.