Resumo

RAMOS, Yanelis et al. Evaluation of the economic risks and quality costsin the cattle production activity of the CCSF Victoria de Girón, Matanzas, Cuba. Pastos y Forrajes [online]. 2015, vol.38, n.1, pp. 80-84. ISSN 2078-8452.

The objective of the research was to evaluate the economic risks and quality costs, in a farm belonging to the Enhanced Cooperative of Credits and Services (CCSF, by its Spanish acronym) Victoria de Girón, of the Unión de Reyes municipality (Matanzas province, Cuba). The study was based on group work, through brainstorming and document revision, and two periods were compared: November, 2011-April, 2012 and November, 2012-April, 2013. In the former, the highest risks identified were cattle death (by malnutrition and by getting stuck in the mud) and the low milk production, with associated costs of $ 21 404,75 and $5 454,00 CUP, respectively. After a causal analysis the following measures were taken: planting sugarcane (Saccharum officinarum) and king grass (Pennisetum purpureum), according to the established standards (22 m² per animal); as well as isolating the wetlands with high incidence on the cattle getting stuck, and increasing the demand of the fulfillment of the zootechnical regulations recommended to utilize the dairy potential of the pregnant animals. Finally, the expense items were updated in the second period, and the dynamic performance of the risk and quality costs was analyzed The deaths decreased in 51,83 %, which caused a decrease of $ 15 853, 85 in the associated cost. The plan of milk delivery was overachieved, with which the incomes for milk and cattle sale increased in $ 32 323,90; this is also justified from the live weight gain and in correspondence with the current price rates. The results showed the usefulness of this type of analysis in improving the management of the cattle activity.

Palavras-chave : Agricultural cooperatives; cost analysis; dairy production; Pennisetum purpureum; Saccharum officinarum.

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