Economic analysis of the costs of fattening cattle in semi-confinement at Fazenda Jauquara in the municipality of Barra do Bugres/MT

The question that guided the work was to verify whether the fattening of the bovine herd in a semi-confinement regime is a lucrative and profitable activity for the Jauquara Farm in the municipality of Barra do Bugres-MT. The objectives understood to determine the profitability and profitability of this fattening system. With the specific objectives of identifying the costs incurred and determining the economic indicators for the established period. The research approach is classified as qualitative and quantitative. The case study was used as a research strategy, and the technical procedures used were bibliographical, documentary, survey and interview and the choice of analysis unit was non-probabilistic. The operational cycle for surveying and collecting data took place between 01/23/2017 to 05/15/2017. Through the results, it was possible to verify that the company obtained gross margin (R$ 7,559.81) and net margin (R$ 5,503.90) was positive, the profitability (net income over revenue ratio) was 2.05%, and the profitability (return on invested capital) was 8.21%. The payback found was 12.17 periods (or 45 months). Regarding the safety margin, the result was 58 animals, and the break-even point was 22 heads of cattle (meaning that it is necessary to sell 22 animals to cover fixed costs and then start profiting from sales).