Brazil is the world largest producer and exporter of beef, with its Middle West region accounting for 35% of the national cattle killing, in 2010. However, it is necessary to value the planning, control, and business management in rural properties, aiming to profit from this activity. This study aimed to analyze and evaluate the economic viability of beef cattle production in Camapuã, Mato Grosso do Sul State, Brazil, in order to identify relevant items to the activity costs. As a guide of variable costs in the effective operational cost, the mineral supplement rationed to animals and labor were relevant to the management of the production system, representing approximately 71% of the costs. Based on the results, it was possible to conclude that the property shows a good profitability (above 20%). Based on cash flows, it was observed an internal rate of return of 13.13% and that the initial capital returns in about 7 years, with attractive results for the investment in this agriculture segment. The study provided a cost parameter to cattle breeders, contributing to improve how activities are planned and how costs can be reduced, despite the high initial investment, with the rational management of the production system, which would be more attractive to the market, making its production activities and product commercialization more viable.
Cattle breeding; production costs; economic viability
