Análise de custos da suinocultura no município de Porto Vera Cruz - RS

Abstract

The objective of this study is to analyze the production costs of swine farms, in finishing units (UTs), located in the municipality of Porto Vera Cruz, in the Fronteira-Noroeste region of the State of Rio Grande do Sul. The case study , with a qualitative approach, with an exploratory classification, sought, through interviews with farmers and documentary analysis, to collect all the costs and revenues of two farms. Farm X is more profitable and profitable compared to farm Y, as it has a profitability of 31% and profitability of 7% and the farm Y profitability of 26% and profitability of 5%. The payback time for the investment is 6.39 years for farm Y and 5.93 years for farm X. Cash generation was positive at farm X indicating that gross evenue was sufficient to cover all costs of the producer, and in Y farm cash generation was negative, which indicates that it covered part of its costs only. The Internal Rate of Return of 15.58% of farm X and 13.60% of farm Y and Net Present Value of R $ 159,607.89 in farm X and R $ 129,939.02 in farm Y ratify the viability of the enterprise. The integration through cartnership contracts becomes disadvantageous for the integrated when it can not control mortality rate, feed conversion rate, daily weight gain, since the producer subsidy is calculated through these variables, easily observable by the integrating company.