Contabilidade de custos e a análise econômico-financeira da fase de recria em sistemas integrados de produção agropecuária

Abstract

Agricultural technologies are necessary to reduce environmental impacts, increase productivity, stability and profitability of the production system. The Integrated Crop-Livestock systems, (ICLS) stands out as a promising alternative for these purposes. However, operational and structural factors limit the ability to generate data on production costs, making the development of calculation methods and cost control essential for the implementation of ICLS. The objective of the study was to carry out an economic-financial analysis in order to assess the economic viability of different ICLS in the state of Mato Grosso. Two experiments were evaluated in the years 2015/2016 to 2016/2017 and from 2019/2020 to 2020/2021, the first implemented in Fazenda Gravataí located in the municipality of Itiquira with the evaluation of different grasses and intercropping in the pasture phase. The second experiment was carried out at Fazenda Guarita, located in the municipality of Rondonópolis, with the evaluation of different fertilization strategies in ICLS. Fixed and variable, direct and indirect costs were analyzed. The absorption costing method allowed a comprehensive evaluation of production costs in ICLS, and through the apportionment criterion, indirect costs were integrated to all production activities, enabling a full analysis of their costs. For ICLS with intercropping, different levels of profitability were shown, depending on the grass used and the intercropping in the pasture phase. With regard to system fertilization strategies, it is an important alternative in increasing production, showing that system fertilization and conventional nitrogen fertilization in the pasture phase presented higher meat productivity in the two evaluated crops, supplying the negative results generated in the first 2019/2020 crop in the soybean crop. All systems demonstrated the ability to remunerate the investments made.