PROFITABILITY IN FEEDLOT CONDITIONS OF FINISHING STEERS OR BULLS CATTLE BEEF

By simulation, comparatively analyzed, the profitability of the finishing steers and bulls beef cattle, were considering the daily average profits 7, 14 and 21% higher than the steers. These percentages were chosen due to survey results found in the literature. The data processing was made by using an electronic spread sheet developed specifically for it, which estimated the costs using total cost (steady and variable costs) and total operational cost (effective operational cost and depreciations). By analyzing the profitability, it was concluded that castration influenced negatively the total cost of arroba production of meat. Even so, the rentability and profitability were satisfactory due to a better fee made by the slaughter houses to the farmers whose delivered steers, when the gain of bulls weight up to 16,7% higher than the profit of the steers.