Resumo

BOLIVAR, HAYDÉE; TROCONIZ, JUAN  e  RUIZ, ALFREDO. DESIGN AND EVALUATION OF A COST STRUCTURE OF BOVINE RAISING IN BARINAS STATE, VENEZUELA. Saber [online]. 2016, vol.28, n.4, pp.761-774. ISSN 1315-0162.

The purpose of the study was to evaluate the cost structure of bovine cattle rearing in Barinas state (municipalities Ezequiel Zamora and Pedraza) to analyze the technical and economic performance of the farms, in terms of income generation and profitability and their correspondence with costs. The methodology used was exploratory-descriptive in nature and included surveys and interviews with producers and consultations with agro-veterinarian companies that sell supplies, during May 2014 - June 2015. Results showed that the structure of unit cost was 28.4 Bs/L and 97.9 Bs/kg in milk and meat, respectively. The most important variable costs were feeding the cattle (18%) and healthcarecosts (10%), while the permanent workforce accounted for higher fixed costs (19%). The level of profitability was at 6.8 Bs/L (milk) and 33.7 Bs/kg (meat), achieving an average return on investment of 1.34 and 1.39 Income/Cost in milk and meat, respectively. It is concluded that producers cover average production costs with an acceptable level of profitability, indicating that economic activity is being offset by the income received from the sale of their products;however there is a time lag in the adjustment of prices of both inputs and products which affects the cash flow of the cattle business.

Palavras-chave : Cattle farms; cost levels; profitability.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )