The research analyzed the profitability of beef cattle finished in feedlot, estimated the cost production and evaluated the components with most influence on effective operational costs of about 32 pounds of meat (one arroba). Data on 3,583 animals finished from April to November in feedlot were used in the analysis. The profitability of the production system was estimated by Cu$to Bovino Corte software. The factors of the effective operational system with highest influence on feedlot costs were in decreasing order: animal purchasing price, feed, miscelaneous expenses, animal health and taxes. The positive profitability suggests that finishing feedlot production system has condition to survive during long term period.
economical analysis; beef cattle; production cost; technical indices
