The production cost in cow-calf was designed by a standard methodology that can be able to measure the production cost of calves and, simultaneously to validate the method in a production system. Within this context, the present paper discusses, initially, the relevance of the implementation of methodology in cost centers as a support decision-making, due to the need for a segmented analysis of the processes, specialized in cow-calf production systems. The stages for implementation of this method are described. A production system, typical of the Southern of Brazil, was defined from technical indicators reported in reviews. It was simulated the application of this methodology of the subjected system, where it was viewed the production costs of the different productive centers: bulls, cows, rearing of heifers and weaning of calves, enabling to understand the impact that determinates process and/or technologies bring on to the system. Consequently, to calculate the production cost of calves from the methodology based on the cost centers was feasible to be used in production systems based on cow-calf.
agricultural management; costs management; cow-calf; production systems
