Cost management in the beef cattle industry: a comparison between the use of pastures and feedlots for cattle fattening

The goal of this article is to analyze the cost management incurred in the beef cattle industry by through a comparison between the use of pasture and feedlots for cattle fattening. To this end, this is a descriptive study, based on a case study, with qualitative approach. Data were collected through observations, interviews and primary documents. The techniques used for data analysis were descriptive and documentary analysis. It was concluded that the pasture fattening has better results, whilst feedlot fattening runs the risk of losses. It can be inferred that the risk of feedlot fattening is greater because it presents greater variation in results, since, due to their high cost, the results are linked to the selling price. However, feedlot fattening has some advantages. Among them, stands out the space issue, since feedlot fattening requires a considerably smaller area; the time issue, once the cycle of feedlot fattening is twice smaller than the pasture fattening; and the issue of climate vulnerability, as the climate affects considerably less this fattening mode.