Case study on beef cattle: an analysis based on costs

Abstract

Cost accounting is an instrument designed to generate essential information used to control the operations and their measurement for decision making. The article aims to inform and demonstrate through real analysis, which of the production systems of cattle, extensive or intensive, achieves goals of reducing costs and maximizing profits. It is, therefore, the relevance of cost analysis in the fattening of cattle, and what benefits with your application can be demonstrated, and we can get comparative results between the methods. We used the exploratory research, operationalized by presenting a case study analysis and comparison of different systems of fattening of beef cattle is more advantageous to bovinocultor. It was found that the system has an extensive profitably with 27.95% in the intensive system in 2011, and pasture management has become more profitable at the high costs of confinement, it confirms that the survey cost is extremely important for precise control of the activity allowing a better analysis of their results.