Economic Feasibility of a Rearing System with Terneiros of Taurine Breeds in Native Field

Objective: To analyze the production costs of a weaned calf rearing system on improved native pasture in a private farm located in Dom Pedrito (RS), during the 2022/2023 agricultural year, focusing on fixed and variable costs. Theoretical Framework: Brazilian beef cattle farming, especially the rearing phase, plays a key role in the beef production chain. Brazil currently leads the global market with a herd of 234 million cattle. The rearing stage is strategic and demands strict cost control to ensure profitability. Method: Descriptive economic study based on the farm’s financial records. Total expenses, fixed and variable costs, and economic performance were assessed, considering revenues, break-even point, and remaining livestock inventory. Results and Discussion: Calf acquisition accounted for 83% of total costs. The sale of 178 steers generated R$ 713,394.70, which was below the total production cost of R$ 835,258.16. The break-even point would be reached by selling 55 additional steers. The remaining stock of 141 animals represents a potential revenue of R$ 344,673.38, indicating the possibility of future profit. Research Implications: The study reinforces the importance of efficient management and continuous cost monitoring to ensure the economic feasibility of rearing, a key stage in production systems. Originality/Value: This practical analysis of a real farm using improved native pasture contributes to a better understanding of the profitability of the rearing phase, offering technical and strategic support for beef cattle management.