52a Reunião Anual da Sociedade Brasileira de
Zootecnia
Zootecnia: Otimizando Recursos e Potencialidades
Belo Horizonte – MG, 19 a 23 de Julho de 2015
Análise econômico-financeira de fazenda experimental destinada à pesquisa científica, tecnológica e
produção bovina: estudo de caso
Valquíria de Alencar Beserra1, Ricardo Dias Signoretti2, Maria Imaculada Fonseca3, Afonso Aurélio de Carvalho
Peres4
1
Mestranda do Programa de Pós-graduação em Tecnologia Ambiental, Universidade Federal Fluminense - UFF, Volta Redonda, RJ, Brasil.
[email protected]
2
Pesquisador Científico, Pólo Regional Alta Mogiana, Agência Paulista de Tecnologia dos Agronegócios - APTA, Colina, SP, Brasil.
[email protected]
3
Professora Assistente Doutor, Departamento de Economia Rural, Universidade Estadual Paulista “Júlio de Mesquita Filho” - UNESP,
Jaboticabal, SP, Brasil. [email protected]
4
Professor Adjunto, Programa de Pós-graduação em Tecnologia Ambiental, Universidade Federal Fluminense - UFF, Volta Redonda, RJ, Brasil.
[email protected]
Resumo: Instituições públicas de pesquisa científica e tecnológica e produção animal, na maioria das vezes
foram avaliadas e utilizadas como simples pontos de coleta de dados. Com isso, os principais fatores de produção
(rebanho e rentabilidade econômica) de uma fazenda experimental são deixados em segundo plano. Desta forma,
objetivou-se avaliar a estrutura econômica de uma fazenda experimental de produção bovina, pertencente a
instituição pública de pesquisa científica e tecnológica. Os dados levantados foram avaliados de acordo com a
metodologia de custos de produção. Observou-se que a receita obtida na unidade experimental de produção de
bovinos de leite da APTA, localizada na cidade de Colina, SP, permite que a mesma mantenha-se em atividade,
pelo menos no curto prazo. Conclui-se que ações administrativas devem ser tomadas com o intuito de que a
aprovação dos processos de venda de animais seja mais eficiente e rápida, reduzindo os custos envolvidos na
manutenção de animais inservíveis a pesquisa científica e tecnológica, melhorando os resultados econômicofinanceiros da unidade experimental.
Palavras-chave: bovinocultura de leite, composição do rebanho, custo de produção, custo operacional
Economic and financial analysis of experimental farm allocated to scientific and technological research and
bovine production: case study
Abstract: Public institutions of scientific and technological research and animal production, most of the times were
evaluated and used as data collection sites merely. Thus, the main production factors (herd and economic
profitability) of an experimental farm were set aside. Thus, this study aimed to evaluate the economic structure of
an experimental farm of cattle production, belonging to a public institution of scientific and technological research.
Data were assessed in accordance with the methodology of production costs. Observed that the revenue obtained in
the experimental unit producing dairy cattle APTA, located in Colina, SP, allows the same stay on in activity, at
least in the short term. It is concluded that administrative provisions actions must be taken with the aim that the
approval of the animal sales processes be more efficient and rapid, reducing the costs involved in maintaining
unserviceable animals to scientific and technological research, improving the financial results of experimental unit.
Keywords: herd composition, milk cattle, operational cost, production costs
Introduction
With the growth of the world population there is great demand for good quality food. This quality is pegged
to increased production by area and the reduction of production costs, ensuring improved profitability for
producers, considering still the concepts of environmental sustainability in agricultural production. To the
development of better technologies which link the desired factors, the research centers are used, where one has the
most control of environmental influences compared to conventional properties. In these scientific and technological
production units have been called residues research (meat, milk, eggs, fur, animals, ...) that can be marketed and
transform into revenue to costing of experimental units. The dairy farms are characterized and maintained
economically by lactating animals, and these are improved and substituted by heifers with higher genetic gains
(Ribeiro et al., 2003). However, agricultural research centers are often evaluated merely as a work tool, forgetting
that they also possess an operating cost to keep the unit in operation, that is, the costing of agricultural production.
This way the objective of this study was to evaluate the zootechnical and economic indices of a research center in
the dairy cattle sector of to find out the real impact that research behind in the production system structure.
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52a Reunião Anual da Sociedade Brasileira de
Zootecnia
Zootecnia: Otimizando Recursos e Potencialidades
Belo Horizonte – MG, 19 a 23 de Julho de 2015
Material e Methods
In economic and financial analysis the production data were used, revenues and expenses involved in the
experimental unit. The unity called Regional Pole Alta Mogiana, belonging to Agência Paulista de Tecnologia dos
Agronegócios (APTA), with headquarters in Colina, São Paulo, had all financial survey carried between January
2011 and December 2012, in the dairy cattle sector. For evaluation of the zootechnical parameters were used as
reference values considered ideal second technical recommendations Embrapa (2004). The production cost was
divided into effective operational cost, which corresponds to actual disbursements to keep the system running, and
total operating cost, adding depreciation (Matsunaga et al., 1976). The herd was constituted by of animals coming
from crossing between the Holstein Black and White races and Gir, with degrees of blood between 3/4 HPB and 1/4
GIR to 7/8 HPB and 1/8 GIR. The sector held the complete cycle of production (creates, recreates and production).
The monthly average of lactating cows was 50 animals, with daily production of 850 liters of milk. The base of the
food provided has been grasslands (rotational grazing with use of fertilizer and irrigation in Tanzania grass) by
providing also other forages and concentrate feeds, and suppressed nutritional requirements of the animals and the
feeding program carried out according to the animal category, physiological stage and race. For grassland, only the
total cost was available. The maintenance of pastures has been held every two years according to results obtained in
analysis of soil, being, adopting the liming and fertilization practices. In reproductive management were used
artificial insemination, and the multiparous cows inseminated with conventional semen and primiparous cows with
semen sexed. The estimated costs in experimental unit was analyzed in accordance with the methodology proposed
by Matsunaga et al. (1976), where it was determined the effective operational cost (COE) and the total operating
cost (TOC). Depreciation of pastures management facilities and milking parlor, troughs for food, corrals, internal
and perimeter fences, machinery and equipment used in the system have been determined and added to the total
operating cost.
Results and Discussion
Concentrate feeds, permanent manpower and forage feedstuffs, in order of importance were the most
representative items in the composition of production costs during the rainy and dry seasons (Table 1). According
to Embrapa (2004), the composition of systems of production costs who use pastures as the power supply the
participation of concentrate feed should be in the order of 30%, which is not observed in the production system of
the experimental unit Colina. The same behavior was observed with the participation of the permanent manpower
that was in the order of 19% and 22% for the dry and rainy seasons, respectively, an amount above 15%
recommend for exclusive production systems in pastures. Since this is a public unit of scientific and technological
research, it is observed that the permanent manpower can be better utilized, and the use of financial resources used
for buying concentrate feed. For Vercesi Filho et al. (2000), the participation of manpower in experimental farm
Epamig in Minas Gerais was around 12.07%.
Table 1. Participation of expenditures in the composition of production costs for the period January 2011 to
December 2012.
Dry season
Rainy season
Components
Concentrated food
46%
50%
Permanent manpower
19%
22%
Forage feedstuffs
18%
8%
Milking machine maintenance
5%
6%
Medicines and vaccines
3%
5%
Milking equipment
4%
4%
Other expenses
3%
3%
Artificial insemination
2%
2%
The economic and financial data of unit were carried out two scenarios for the dairy cattle sector (Figure 1)
considering as revenue, the proceeds from of milk production (Scenario A) and resources of milk production added
to the sale of animals for through realization of public auction (Scenario B).
Observed that the operating cost was highly dependent on the total milk production in the unit, since the
total cost of production for herd maintenance was paid with revenue obtained the milk production of dairy cows
(Scenario A). When one considers as revenue, milk production and the sale of animals can observe an income
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52a Reunião Anual da Sociedade Brasileira de
Zootecnia
Zootecnia: Otimizando Recursos e Potencialidades
Belo Horizonte – MG, 19 a 23 de Julho de 2015
increase in the unit, thus reducing the negative impact on the unit, due to the financial support in cash flows from
the animal auction, which was in around 19% (Scenario B).
The gross income was enough to cover the effective operating costs, but not the total operating cost
considering the impairment costs on goods. The financial situation of the unit was sustainable in the short term, not
providing resources for the replacement of equipment and installations used bovine production.
(a)
(b)
Figure 1. Demonstration of the economic indicators analyzed in the dairy cattle industry between
January 2011 and December 2012. Scenario A - considering as revenue the sale of milk
produced. Scenario B - considering as revenue, the sale of the milk and the sale of animals
through public auction.
Conclusions
Revenue from the experimental unit producing dairy cattle APTA, located in Colina, São Paulo, allows the
same keep in activity, at least in the short term.
Administrative action should be taken with the aim that the approval of the animal sales processes be more
efficient and rapid, reducing the costs involved in maintaining unserviceable animals to scientific and technological
research, improving the financial results of the experimental unit.
References
EMBRAPA. Embrapa Informática Agropecuária - CNPTIA. Cem recomendações para o com desempenho da
atividade leiteira. 2004. Disponível em: < http://ainfo.cnptia.embrapa.br/digital/bitstream/item/65406/1/COT-39Cem-recomendacoes-para-o.pdf >. Acesso em: 23/03/2015.
LOPES, M. A.; CARVALHO, F. de M.; Custo de produção de leite. Lavras: FAEPE, 2000. 42 p. (Boletim
Agropecuário, 32).
MATSUNAGA, M.; BEMELMANS, P.F.; TOLEDO, P.E.N.; DULLEY, R.D.; OKAWA, H.; PEDROSO, I.A.
Metodologia de custo de produção utilizado pelo IEA. Agricultura em São Paulo, v.23, n.1, p.123-139, 1976.
RIBEIRO, A.C.; McALLISTER, A.J.; QUEIROZ, S.A. Efeito das taxas de descarte sobre medidas econômicas
de vacas leiteiras em Kentucky. Revista Brasileira de Zootecnia, v.32, n.6, p.1737-1746, 2003.
VERCESI FILHO, Anibal Eugênio; MADALENA, Fernando Enrique; FERREIRA, José Joaquim e PENNA, Vânia
Maldini. Pesos econômicos para seleção de gado de leite. R. Bras. Zootec. [online]. 2000, vol.29, n.1, pp. 145152.Disponível em:<http://dx.doi.org/10.1590/S1516-35982000000100020>. Acesso em: 10/04/2015.
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