The economic viability of three systems of production was evaluated through the measurement of costs and analysis of financial indicators. The three systems (S1, S2 and S3), located on the Western Border of Rio Grande do Sul, were evaluated from October 2010 to October 2011. The pasture established is S1 was ryegrass (Lolium multiflorum Lam) and white clover (Trifolium repens Lam), in S2, white clover, red clover (Trifolium pratense Lam), Bird's-foot trefoil (Lotus corniculatus Lam), ryegrass and oats (Avena strigosa Schreb), and in S3, ryegrass, birdsfoot trefoil, white clover and red clover. The animals were weighed before and after the pastures. Data collection was conducted monthly, using spreadsheets suitable for the measurement of production cost. Productivities were 369, 772 and 637 kg/ha for systems S1, S2 and S3, respectively. S2 had the highest total cost (R$ 2101.59/ha), while the lower was obtained by S1 (R$ 1626.93/ha). In the analysis of the average operating costs, items that showed the highest values were the establishment of pasture, electricity, maintenance of pasture and depreciation. As for margins, the systems S1, S2, and S3 were, respectively, R$ 33.46, 1162.55 and 701.01/ha for gross margin; R$ -63.51, 955.40 and 541.05 ha-1 for operating margin; and R$ -583.18, -28.99 and 291.61 ha-1 for total profit. The return was -0.47, 4.37 and 3.01% and profitability was -5.94, 39.92 and 27.38% for the S1, S2 and S3 respectively. The positive result found in the financial evaluation of the three systems studied indicates the economic viability of irrigated pasture in finishing cattle. Irrigation of pasture for finishing cattle is economically feasible, however, its application should always aim high yields husbandry due to their high cost of production.
production cost; intensification; central pivot; economic result
