Detalhes bibliográficos
Ano de defesa: |
2014 |
Autor(a) principal: |
Santos, Elison Matos
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Orientador(a): |
Santos, Anselmo Domingos Ferreira |
Banca de defesa: |
Não Informado pela instituição |
Tipo de documento: |
Dissertação
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Tipo de acesso: |
Acesso aberto |
Idioma: |
por |
Instituição de defesa: |
Não Informado pela instituição
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Programa de Pós-Graduação: |
Pós-Graduação em Zootecnia
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Departamento: |
Não Informado pela instituição
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País: |
Não Informado pela instituição
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Palavras-chave em Português: |
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Palavras-chave em Inglês: |
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Área do conhecimento CNPq: |
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Link de acesso: |
https://ri.ufs.br/handle/riufs/6365
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Resumo: |
When you verify the economic profitability and quantify the centers of costs of a productive activity you are developing an analysis of production costs. This analysis allows a clearer reading and a more accurate diagnosis of the actual economic situation of the property. The objective of this study was to verify the main costs of production, between two systems of sales of sheep. The systems were characterized in S1 - this occurred when the product was animals for sale of breeding; and S2 - when the product was the sale of lambs to the slaughter. All data were obtained according to costs and performance of activity during the period of 15 January 2013 to 15 January 2014, of a property in south-central Sergipe. For storage and interpretation of the data we used two software management of the agricultural Prodap GP® (2007) to assess the economic indicators and the MultOvinos® for analysis zootecnical indicares. Variable costs possessed greater representation on the operational costs, for both the S1 and S2 representing 86.7% and 85.5% respectively. The greater representation of variable costs, in both systems, was with the concentrated feed used in animal nutrition S1 59.7% and S2 58.5%. The forage represented 14.2% and the hand labor 8.7% in S1, while in S2 13.9% for the forage and 17.1% with hand labor. Already fixed costs represented 13.3% in S1 and 14.5% in S2, the greatest contribution of fixed cost comes from the cost of depreciation of assets S1 98.8% and S2 98.6 %. Revenue from the sale S1 was composed of a ruffian and breeding animals both males and females. Revenue from S2 was composed by selling lamb to the slaughter and disposal of animals. The S1 totaled a gross income of R$ 77,850.00 and S2 R$ 34,149.28. During the study period the two systems evaluated achieved gross margin (difference between gross income and effective operational cost) negative S1 R$ $-9,267.31 and S2 R$ -10,310.88, leading to a short decapitalisation term and showing be precise a rapid decision- making by the producer so he can continue in the activity. |