Análise dos custos de produção para o trigo de duplo propósito (forragem e grãos) por meio do custeio por absorção

Abstract

The experiment was conducted at the experimental field of the Universidade Federal da Fronteira Sul (UFFS) campus of Cerro Largo-RS. Has as obsjetivos evaluate the cost of production of the wheat (Triticum aestivum L.) from double purpose and your profitability in one hectare with Crop-livestock integration. The genotypes used were the BRS Tarumã and BRS Umbu dual fitness (forage and grains) and BRS Parrudo with specific destination for grain. The experimental design used was the completely randomized design (DIC), with seven treatments and four replications, distributed in 28 installments. The cultivars destined for dual purpose were made and two cuts, simulating bovine grazing and later harvest of grit in the end of cycle, there was also the simulation of the three cultivars for the only grain production. Was accounted all costs spent on the production process of a hectare for each cultivar and from it was calculated the monetary income from production. Variables that were studied are cost of grain, forage, cost of the sack, kg dry matter cost, the income of grain, forage, income the total income and profit. All the cultivars that were intended only for the production of grain showed losses in the profit. The cultivars used dual purpose that showed positive profit was the BRS Umbu in both pastejos, with one and two cuts and cultivating BRS Tarumã with two cuts also obtained positive profit, with a court with prejudice. To cultivate better suited to the region of Cerro Largo is cultivating BRS Umbu dual-purpose which reached the highest incomes and consequently a positive profit, the BRS Tarumã with a longer period of grazing is also indicated.