Contabilidade de custos e a análise econômico-financeira da fase de recria em sistemas integrados de produção agropecuária
Data
2021-09-10
Autores
Souza, Sandra Maria Monteiro de Araújo
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Universidade Federal de Mato Grosso
Resumo
Agricultural technologies are necessary to reduce environmental impacts, increase productivity,
stability and profitability of the production system. The Integrated Crop-Livestock systems,
(ICLS) stands out as a promising alternative for these purposes. However, operational and
structural factors limit the ability to generate data on production costs, making the development
of calculation methods and cost control essential for the implementation of ICLS. The objective
of the study was to carry out an economic-financial analysis in order to assess the economic
viability of different ICLS in the state of Mato Grosso. Two experiments were evaluated in the
years 2015/2016 to 2016/2017 and from 2019/2020 to 2020/2021, the first implemented in
Fazenda Gravataí located in the municipality of Itiquira with the evaluation of different grasses
and intercropping in the pasture phase. The second experiment was carried out at Fazenda
Guarita, located in the municipality of Rondonópolis, with the evaluation of different
fertilization strategies in ICLS. Fixed and variable, direct and indirect costs were analyzed. The
absorption costing method allowed a comprehensive evaluation of production costs in ICLS,
and through the apportionment criterion, indirect costs were integrated to all production
activities, enabling a full analysis of their costs. For ICLS with intercropping, different levels
of profitability were shown, depending on the grass used and the intercropping in the pasture
phase. With regard to system fertilization strategies, it is an important alternative in increasing
production, showing that system fertilization and conventional nitrogen fertilization in the
pasture phase presented higher meat productivity in the two evaluated crops, supplying the
negative results generated in the first 2019/2020 crop in the soybean crop. All systems
demonstrated the ability to remunerate the investments made.
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SOUZA, Sandra Maria Monteiro de Araújo. Contabilidade de custos e a análise econômico-financeira da fase de recria em sistemas integrados de produção agropecuária. 2021. 80 f. Dissertação (Mestrado em Gestão e Tecnologia Ambiental) - Universidade Federal de Mato Grosso, Instituto de Ciências Agrárias e Tecnológicas, Rondonópolis, 2021.