A bioeconomical simulation model was developed in a traditional cow-calf production system (TPS) for the application of cost center methodology with the objective of evaluating its sensibility by the introduction of early weaning technologies in primiparous cows (EWS), improved pasture for primiparous cows and half lot of secundiparous cows (IPS) and protein supplementation for replacement heifers (PSS). All technologies were used to increase the pregnancy rate in this system (TPS). Data on biological performance was obtained from a bibliographic review on production indicators and cost and economic values were obtained from market. The inputs of the model were: herd structure, production costs and production technology. The outputs of the model were: operational cost (OC); expenditure cost (EC); production costs per center (PCC); unitary cost per calf (UCC); cost per weaned kilo (WC/kg); annual cost per cow (ACC); financial break-even (FBE), operational margin (OM), pregnancy rate (PT), calf crop (CC), productivity/cow (P/C), number of weaned calves (NWC), calves break-even (CBE) and total production in kilos (TP/kg). The use of the cost center methodology was sensitive in identifying variations in the technical economic indicators and in the costs of each productive center. The introduction of EWS, IPS and PSS showed in the increase of technical indicators and in the operational margin, presented a straight relation with the changing in the cost centers, proving the sensibility of the costs methodology in relation to the impact in TPS.
beef cattle; production costs; simulations; technical and economic indicators
