Abstract This study aimed to investigate the feasibility of using ground soybean hulls and white oat grains to finish steers reared exclusively on concentrated feed. We used 33 steers, predominantly of Charolais or Nellore breeds, and randomly assigned the animals to the treatments, blocking them according to genetic predominance. The diets were isonitrogenous, and the treatments consisted of soybean hulls, white oats, and mix these in equal parts, supplemented with calcitic limestone and a protein nucleus. The study measured variables related to the dry matter intake (DMI) and bromatological fractions of diets, as well as performance of steers. No significant differences were observed between treatments in terms of DMI during the experimental period. Although DMI intake was similar across treatments, steers receiving the mixed diet exhibited significantly higher weight gain than those on the soybean hull diet (1.300 vs. 0.972 kg day-1). However, both these treatments showed comparable results to the white oat grain diet (1.203 kg day-1), achieving a similar final weight (387.22 kg). Implementing 100% concentrate diets is technically feasible for steers fed with white oat grain and the mixture of soybean hull and white oat grain, which also demonstrated superior performance compared to the soybean hull treatment. feed 3 breeds predominance isonitrogenous oats parts nucleus (DMI period 1.300 1300 1 300 (1.30 vs 0972 0 972 0.97 day1. day1 day . day-1) However 1.203 1203 203 (1.20 day1, , 387.22 38722 387 22 (387.2 kg. kg) 100 treatment 1.30 130 30 (1.3 097 97 0.9 day-1 1.20 120 20 (1.2 387.2 3872 38 2 (387. 10 1.3 13 (1. 09 9 0. day- 1.2 12 387. (387 1. (1 (38 ( (3

ABSTRACT This study aimed to develop and assess a deterministic mathematical model for predicting the impacts of varying sow replacement rates on the performance of farms producing weaned piglets. Initially, the influence of replacement rate on herd structure was examined using two equations, which accounted for the percentage of sows replaced (55, 45, and 35%), retention rates between parities (13, 9, and 5%), and number of last parities in the herd (6, 7, and 8). The model then estimated sow development throughout the reproductive cycle, starting with an initial weight of 140 kg at first mating and adjusting for weight gains during gestation and losses during lactation, influenced by the varying number of live-born piglets across parities. Energy requirements were calculated using the factorial method, which included maintenance, protein and fat gains, and milk production. The generated data formed various scenarios to derive productive values. These scenarios were analyzed using analysis of variance with the general linear model procedure, treating each scenario as a separate treatment. Early parities (up to P3) contributed 42% in SC-35, 51% in SC-45, and 60% in SC-55. Significant differences were noted in variables such as average parity, birth weight, feed intake during gestation, and average piglet weight gain. The developed model, incorporating replacement gilt modules, gestation, and lactation, can effectively predict herd structure by parity and assess the impact of annual sow replacement rates on the productivity of farms rearing weaned piglets. Initially equations 55, 55 (55 45 35%, 35 35% , 35%) 13, 13 (13 9 5%, 5 5% 5%) 6, 6 (6 7 8. 8 . 8) cycle 14 lactation liveborn live born method maintenance production values procedure treatment up P3 P 42 SC35, SC35 SC 35, SC-35 51 SC45, SC45 SC-45 60 SC55. SC55 55. SC-55 gain modules (5 4 3 1 (1 ( SC3 SC-3 SC4 SC-4 SC5 SC-5 SC-

RESUMO: Os objetivos deste estudo foram (1) comparar a vulnerabilidade de aviários com diferentes sistemas de resfriamento, e (2) avaliar a distribuição espacial interna das variáveis ambientais durante dias quentes. Quatro aviários comerciais potencialmente vulneráveis no sul do Brasil foram selecionados de acordo com os seguintes parâmetros de elegibilidade: ausência ou presença de diferentes sistemas de resfriamento; frangos de corte com mais de 28 dias de idade; e temperatura de bulbo seco do ar externa acima de 30 °C. A vulnerabilidade do aviário foi classificada de acordo com o sistema de resfriamento e ventilação mecânica, sendo: resfriamento por pad cooling (CPC), aspersão (SPK), nebulização (FOG) e ventilação mecânica sem sistema de resfriamento evaporativo (VTL). A temperatura de bulbo seco do ar (Tbs, °C) e a umidade relativa do ar (UR, %) foram coletadas por registradores de dados autônomos a cada 10 min. Para cada aviário foram avaliados: (1) eficiência relativa de resfriamento (RCE) e (2) distribuição espacial interna das variáveis ambientais por técnica de geoestatística. O CPC e SPK não diferiram (P>0,05) na RCE (81,6% e 80,7% respectivamente), mas ambos diferiram do FOG (23,8%) e VLT (1,87%). As maiores variações na Tbs do ar interno foram registradas no FOG (7 °C), seguido pelo SPK (4 °C) e CPC (3 °C). No CPC, houve um aumento da umidade relativa do meio para o final do aviário, próximo aos exaustores. Em conclusão, a eficiência relativa de resfriamento, assim como a distribuição espacial das variáveis ambientais internas foram influenciadas pelo sistema de resfriamento de cada aviário.

ABSTRACT: This study evaluated: (1) the vulnerability of broiler houses with different cooling systems, and (2) the spatial distribution of environmental variables during hot days. Four potentially vulnerable commercial broiler houses in southern Brazil were selected according to the following parameters: absence or presence of different cooling systems, broilers older than 28 days, and outside air dry-bulb temperature over 30°C. Broiler house vulnerability was classified according to the cooling and mechanical ventilation system: cellulose pad cooling (CPC), sprinkling (SPK), fogging (FOG), and mechanical ventilation without evaporative cooling system (VTL). The air dry-bulb temperature (Tdb, °C) and relative humidity (RH, %) were recorded every 10 min. For each broiler house, we evaluated: (1) relative cooling efficiency (RCE) and (2) inside spatial distribution of microclimate variables using a geostatistical technique. The CPC and SPK did not differ (P<0.05) in RCE (81.6% and 80.7%, respectively), but both differed from FOG (23.8%) and VLT (1.87%) systems. The highest variations in indoor Tdb were recorded in the FOG (7 °C), followed by the SPK (4 °C) and CPC (3 °C). In the CPC, there was an increase in RH from the middle to the end of the broiler house near the exhaust fans. In conclusion, the relative cooling efficiency and the inside spatial distributions of environmental variables in the broiler houses were influenced by the existing cooling system.

Resumo O objetivo deste estudo foi analisar o comportamento da precocidade ao longo de nove anos de novilhos da raça Hereford e suas cruzas abatidas com dentição de leite até seis dentes. Foram analisadas aproximadamente 144 mil carcaças certificadas no programa Carne Pampa, entre os anos 2010 e 2018. Avaliou-se o incremento no peso de carcaça fria por ano em três épocas do ano: a estação quente foi definida de 26 de dezembro a 25 de maio, o vazio de outono foi definido entre 26 de maio a 25 de julho e a estação fria de 26 de julho a 25 de dezembro. Para avaliar o comportamento dos pesos de carcaça fria ao longo dos anos por estação, os dados foram submetidos à análise de regressão linear simples. Os pesos médios por estação foram comparados por teste de comparação de médias. A época que apresentou maior peso médio de carcaça foi a estação fria, com 239,1 kg, que mostrou um incremento anual de 6,45 kg. Analisando o comportamento do peso médio de carcaça por dentição na estação fria, animais com dentição de leite apresentaram maior incremento de peso ao longo dos anos, na estação quente, animais abatidos com dois dentes apresentaram maior incremento de peso, assim como na estação vazio de outono. A categoria que apresentou menor incremento de peso nas três estações foram os animais abatidos com seis dentes. Concluiu-se que, ao longo dos nove anos, houve aumento na precocidade de abate em bovinos machos certificados no programa Carne Pampa.

Abstract The aim of this study was to analyse precocity behaviour over nine years in Hereford steers and their crosses, slaughtered with from zero to six teeth. Approximately 144,000 certified carcases in the Carne Pampa programme were analysed between 2010 and 2018. The increase in cold carcase weight per year was evaluated for three periods of the year: the hot season was defined as 26 December to 25 May, the autumn void was defined as 26 May to 25 July, and the cold season from 26 July to 25 December. To assess the behaviour of cold carcase weight over the years per season, the data were submitted to simple linear regression analysis. The average weights per season were compared by the mean value comparison test. The cold season had the highest mean carcase weight, with 239.1 kg, showing an annual increase of 6.45 kg. Analysing the behaviour of mean carcase weight by dentition, animals with zero teeth showed a greater weight increase over the years during the cold season as well as during the autumn void; during the hot season, animals slaughtered with two teeth showed the greater increase in weight. The category that showed the least increase in weight for all three seasons were animals slaughtered with six teeth. It was concluded that over the nine years, there was an increase in slaughter precocity in male cattle certified in the Carne Pampa programme.

RESUMO: O objetivo do estudo foi avaliar a viabilidade econômica relacionada ao risco da substituição de milho por milheto em dietas com 80% de concentrado no confinamento de bovinos por 89 dias. Os níveis de substituição foram: 0, 33, 66 e 100%. O risco foi estimado usando simulação de Monte Carlo, correlação de Spearman entre as variáveis de entrada, dominância estocástica e análise de sensibilidade. Os valores médios esperados ± desvio padrão para o valor presente líquido (R$/animal) foram de ± 71,74 ± 283,32, 91,23 ± 285,18, 196,05 ± 273,79 e 223,80 ± 267,96 para dietas contendo 0, 33, 66 e 100% de milheto, respectivamente. A probabilidade de valor presente líquido ≥0 foi de 63,4, 66,1, 78,4 e 82,4%, respectivamente. Os valores presentes líquidos foram estatisticamente diferentes (p<0,05), e os níveis mais elevados dominaram os valores mais baixos. Os itens que mais influenciaram os valores presentes líquidos foram, em ordem decrescente, os preços de bovinos não terminados e acabados, pesos inicial e final, preços de concentrado e forragem, consumo de concentrado e forragem. Com base nos resultados da simulação, a dieta de 100% de milheto mostrou a melhor viabilidade econômica.

ABSTRACT: The goal of the present study was to assess the economic viability relating to the risk of replacing corn with pearl millet in diets with 80% concentration for feedlot cattle confined for 89 days. Replacement levels were: 0, 33, 66, and 100%. The risk was estimated using Monte Carlo simulation, Spearman’s rank correlation test between input variables, stochastic dominance, and analysis of sensitivity. The expected average values ± standard deviation for net present value (R$/animal) were ± 71.74 ± 283.32, 91.23 ± 285.18, 196.05 ± 273.79, and 223.80 ± 267.96 for diets containing 0, 33, 66, and 100% of pearl millet, respectively. The probability of ≥0 net present value was 63.4, 66.1, 78.4, and 82.4%, respectively. The net present values were statistically different (P<0.05), and the higher levels dominated the lower values. The items that most influenced the net present values were, in descending order, prices of unfinished and finished cattle, initial and final weights, prices of concentrate and forage, concentrate and forage consumption. Based on the results of the simulation, diet of 100% pearl millet exhibited the best economic viability.

ABSTRACT The objective of this study was to measure the water disappearance in the drinker and the pattern of daily water intake and estimate the amount of water wasted in pig production. The study will also generate information about the daily behaviour of water intake of pigs in the growing and finishing phases. Sixty male pigs with an average initial weight of 44.43 kg subjected to immunocastration were used. Animals received feed and water ad libitum. The animal-performance data, temperature and humidity, and feed and water intake behaviour were collected in real time during the entire experimental period, while water volume consumed was measured daily. The average water disappearance (WD) was 7.98 L, which increased during the studied period, and 29.07% of this corresponds to the estimated water wasted. The daily WD behaviour revealed an increasing pattern throughout the day for growing and finishing periods, with the registered peak at 16:00 and 15:00 h and intake of 6.24 and 9.48 L, respectively. The time spent drinking (TSD) and number of drinker visits (NDV) also showed a peak in the afternoon: 13:00 and 17:00 h for growing and finishing phases, respectively. The TSD was 282.73 and 268.36 s, and the NDV values were 16.13 and 13.84 for growing and finishing phases, respectively. The results demonstrated an increasing pattern during the animal housing period in WD that is proportional to dry matter intake and body weight, and the water wasted represents a significant portion of WD. The daily pattern of WD, TSD, and NDV increase during the total and growing periods, presenting peak activity at 13:00 h. During the finishing phase, TSD and NDV present a pattern similar to the growing phase, but the peak occurs in the last hour of the day.

Resumo O estudo avaliou o comportamento ingestivo de bovinos terminados em confinamento com dieta de alto grão. Foram utilizados 45 animais do cruzamento das raças Charolês e Nelore, com peso e idade média inicial de 310 kg e 20 meses para os novilhos e 350 kg e 32 meses para as novilhas. Os animais foram distribuídos ao acaso nos tratamentos e bloqueados conforme a categoria. Foram utilizados 15 animais (8 novilhos e 7 novilhas) por tratamento, compostos por: Arroz (85% de arroz); Aveia (85% aveia) e Milho (85% milho), cada ingrediente acrescido de 15% de núcleo proteico, além de calcário calcítico e ureia. Os animais que receberam dieta à base de milho permaneceram mais tempo em ócio, menos tempo se alimentando e obtiveram maior número de refeições diárias, quando comparada aos outros tratamentos. Em relação ao tempo de ruminação, observa-se que os animais que consumiram dieta à base de aveia ruminaram mais tempo do que os demais que receberam os outros alimentos. O nível de FDN na dieta de bovinos confinados com dieta sem volumoso exerce influência sobre os tempos despendidos pelos animais em ruminação e ócio. No entanto, as dietas não alteram o tempo de alimentação.

Abstract The study evaluated the ingestive behavior of bovines finished in feedlot with high grain diet. Forty-five Charolais and Nelore crossbreds were used, with initial average weight and age of 310 kg and 20 months for the steers and 350 kg and 32 months for the heifers. The animals were randomly distributed in the treatments and blocked according the category. Fifteen animals (8 steers and 7 heifers) were used per treatment, composed by: Rice (85% of rice); Oat (85% oat) and Corn (85% corn), each ingredient plus 15% protein nucleus in addition to calcitic limestone and urea. The animals that received the diet based on corn remained more time in idle, less time on feeding and obtained a higher number of daily meals, when compared to the other treatments. Regarding the rumination time, it was observed that the animals that consumed the diet based on oat spent more time ruminating than the other treatments. The level of NDF in the diet of cattle confined with a non-roughage diet exerts an influence on the time spent by the animals in rumination and leisure, however, the diets do not alter feeding time.

RESUMO: Neste trabalho propõe-se a classificação do coeficiente de variação (CV%) para diversas categorias de variáveis de produção e carcaça de experimentos com gado de corte. Os dados foram coletados de teses e dissertações. Foram empregados métodos de classificação considerando média e desvio padrão, e considerando mediana e pseudo-sigma. Os dois métodos mostraram resultados similares e ambos podem ser utilizados para classificar o CV%. Propõe-se, também, a classificação do CV% em apenas três categorias: baixo, médio e alto.

ABSTRACT: This research was conducted to propose a classification of the coefficient of variation (CV%) in many categories of variables of production and carcass of beef cattle experiments. The data was collected from theses and dissertations. We used the methods of classification considering mean and standard deviation, and considering median and pseudo-sigma. The two methods showed similar results so both can be used to classify CV%. We propose only three categories to rank CV%: low, medium and high.

ABSTRACT The objective of this study was to evaluate the characteristics of carcass and non-carcass components of lambs and hoggets finished in the feedlot with high-concentrate corn or sorghum grain-based diets. Thirty-two animals were finished, comprising 16 lambs (milk teeth) and 16 hoggets (two teeth), which were distributed in a completely randomized design in a 2 × 2 factorial arrangement (two sheep categories × two grains). For the variables final live weight, live weight at slaughter, hot carcass weight, cold carcass weight, hot carcass yield, cold carcass yield, carcass compactness index, subjective color, loin-eye area, fasting losses, external organs, internal organs, and for the weights, in kilograms, of neck, shoulder, ribs, and leg, there was a significant difference between categories. In the variables studied for the high-concentrate diets, significant differences were found for the ribs, expressed in relative values. Lambs have much higher fasting losses, a greater proportion of internal organs, and lighter-colored meat compared with hoggets. Hot and cold carcass yields, meat subjective color, and percentage of ribs are higher in feedlot-finished lambs and hoggets fed high-concentrate sorghum-based diets compared with those fed corn-based diets.

Resumo O objetivo deste estudo foi realizar a análise econômica determinística do sistema de produção de novilhos em ciclo completo, terminados em confinamento ou pastagem cultivada aos 24 meses de idade, utilizando ou não a bonificação por qualidade das empresas frigoríficas. O experimento foi realizado utilizando dados via levantamento metanalítico de dados na região central do Rio Grande do Sul em planilhas do Microsoft Excel®. Os sistemas foram simulados considerando os bezerros e bezerras desmamados precocemente, aos três meses de idade, e terminados aos 24 meses de idade em confinamento ou pastagens cultivadas. Após o abate, foi realizada a análise econômica determinística. De acordo com os indicadores financeiros de retorno valor presente líquido (VPL), índice benefício:custo (IB:C) e retorno adicional sobre o investimento (ROIA) somente o sistema de terminação em pastagem mostrou retorno ao final do horizonte de planejamento, e a taxa interna de retorno (TIR), taxa interna de retorno modificada (TIRM) e o payback descontado (PBd) mostraram que este sistema possui um elevado risco de investimento. O sistema em confinamento mostrou resultados negativos como um projeto de investimento. Os maiores centros de custos foram os gastos com depreciação, alimentação e impostos. A bonificação por qualidade se mostrou uma alternativa interessante de retorno, porém não foi suficiente para tornar o sistema de confinamento um projeto viável.

Abstract The objective of this study was to realize the economic deterministic analysis of steers production system in full cycle, finished in feedlot or cultivated pasture at twenty-four months old, utilizing or not the quality bonus from slaughterhouses. The study was realized using data from meta-analytic survey of studies in the central region of Rio Grande do Sul state, Brazil, in Microsoft Excel® spreadsheets. The systems were simulated considering the male and female calves weaned early, at the tree months of age, and finished at the 24 months of age in feedlot or cultivated pasture. After the slaughter, it was realized the economic deterministic analysis. According to financial return indicators net present value (NPV), benefit:cost index (IB:C) and additional return on investment (ROI) only the system in pasture show return at the end of planning horizon, and the internal return rate (IRR), modified internal return rate (MIRR) and discounted payback (PBd), show that this system possesses a higher risk of investment. The feedlot system show negative results as a investment project. The bigger cost center was depreciation, feeding supply and taxes, and the quality bonus shows up an interesting alternative of return, but was not sufficient to render the feedlot system a viable project.

RESUMO: O objetivo deste estudo foi avaliar diversos indicadores financeiros estimados de forma determinística (considerando cotações históricas de doze anos consecutivos - 2003 a 2014) na viabilidade econômica da terminação de novilhos em confinamento, comercializados em diferentes pesos, utilizando a técnica de simulação. Foram simulados dados de desempenho de novilhos com peso médio inicial de 350kg, alimentados em confinamento para serem abatidos com 410, 440, 470, 500, 530, 560 e 590kg. O período de alimentação variou de 46 a 185 dias, respectivamente. Baseada em vários indicadores, a viabilidade do investimento diminuiu linearmente de acordo com o aumento do peso. O coeficiente de regressão linear simples e as médias do menor para o maior peso de abate foram, respectivamente: valor presente líquido (-0,538 e R$ 67,37, R$ 65,28, R$ 32,14, R$ -7,34, R$ 8,01, R$ -12,38, R$ -23,41); índice benefício: custo (-0,0003 e R$ 1,042, R$ 1.039, R$ 1,014, R$ 1,006, R$ 1,003, R$ 0,995, R$ 0,991); retorno adicional sobre o investimento (-0,009 e 1,38, 1,29, 0,35, 0,11, 0,05, -0,08, -0,13% a.m.); taxa interna de retorno (-0,009 e 2,21, 2,10, 1,28, 0,80, 0,93, 0,78, 0,73% a.m.). O uso do confinamento como opção de terminação, visando obter os benefícios diretos desta tecnologia, representa a alternativa de investimento com baixo retorno econômico.

ABSTRACT: The objective of this study was to evaluate various financial indicators, estimated deterministically (considering historical quotes twelve consecutive years - 2003 to 2014), on the economic feasibility of finishing steers commercialized with different weights, using the simulation technique. Performance data steers were simulated with average initial weight of 350kg, fed in feedlot and slaughtered with 410, 440, 470, 500, 530, 560 and 590kg. The feeding period varies from 46 to 185 days, respectively. Based in various economic indicators, the viability of the investment decreased linearly according to the increase in slaughter weight. The coefficient of simple linear regression and means from lowest to highest slaughter weight were, respectively: net present value (-0.538 and R$ 67.37, R$ 65.28, R$ 32.14, R$ -7.34, R$ 8.01, R$ -12.38, R$ -23.41); index benefit: cost (-0.0003 and R$ 1.042, R$ 1.039, R$ 1.014, R$ 1.006, R$ 1.003, R$ 0.995, R$ 0.991); additional return on investment (-0.009 and 1.38, 1.29, 0.35, 0.11, 0.05, -0.08, -0.13% per month); internal rate of return (-0.009 and 2.21, 2.10, 1.28, 0.80, 0.93, 0.78, 0.73% per month). Feedlot use as termination option to obtain the direct benefits of this technology is an alternative investment with low economic return.

A gordura intramuscular (GIM) influencia importantes características qualitativas da carne, tais como: sabor, suculência, palatabilidade, odor e maciez. Assim, objetivou-se aplicar diferentes técnicas de processamento de imagem para quantificar a GIM na carne bovina: paleta, amostragem, intervalo de coordenadas, limiar de preto e branco e função discriminante de cores. Foram utilizadas 35 amostras de bifes com uma ampla gama de GIM. Foram capturadas imagens coloridas das amostras de carne de diferentes músculos com uma variabilidade no conteúdo de GIM. A gordura intramuscular da secção transversal e fina de carne foi determinada por extração química dos lipídios e predita por análise de imagem. O método químico foi comparado com a análise de imagem. Os procedimentos de segmentação foram validados pelo ajustamento de uma equação de regressão linear na série de valores observados e preditos e os parâmetros da regressão avaliados pelo teste F. O poder preditivo destas aproximações também foi comparado por meio de análise residual e pela decomposição do quadrado médio dos desvios. Os resultados mostraram que a função discriminante foi o melhor método de segmentação da cor para mensurar a gordura intramuscular via imagem digital, mas necessita de ajustes no padrão de predição.

Intramuscular fat (IMF) influences important quality characteristics of meat, such as flavor, juiciness, palatability, odor and tenderness. Thus, the objective of this study was to apply the following image processing techniques to quantify the IMF in beef: palette; sampling, interval of coordinates; black and white threshold; and discriminant function of colors. Thirty-five samples of beef, with a wide range of IMF, were used. Color images were taken of the meat samples from different muscles, with variability in the IMF content. The IMF of a thin cross-section meat was determined by chemical lipid extraction and was predicted by image analysis. The chemical method was compared with the image analysis. The segmentation procedures were validated by the adjustment of a linear regression equation to the series of values that were observed and predicted, as well as the regression parameters evaluated by the F-test. The predictive power of these approaches was also compared by residual analysis and by the decomposition of the mean square deviations. The results showed that the discriminant function was the best color segmentation method to measure intramuscular fat via digital images, but required adjustments in the prediction pattern.

O objetivo deste trabalho foi realizar a análise dos rendimentos e das receitas com a venda de cortes desossados da carcaça de 84 bovinos mestiços Holandês x Zebu, não castrados ou submetidos a diferentes métodos de castração aos doze meses. Os animais foram distribuídos aleatoriamente em quatro tratamentos, com 21 repetições por tratamento: machos castrados com burdizzo, castrados por meio da remoção do ápice do escroto, castrados com incisões laterais no escroto e animais não castrados. Na análise dos cortes primários da carcaça, foi observado maior rendimento do corte dianteiro dos não castrados e menor rendimento de ponta de agulha destes em relação aos castrados. Observou-se que os animais não castrados apresentaram maiores pesos e rendimentos dos cortes desossados lagarto e acém do que os castrados. A análise das receitas industriais com a venda dos cortes primários mostrou que a receita dos animais castrados por remoção do tampão foi 13,3% inferior aos não castrados. No entanto, na análise das receitas oriundas da venda dos cortes desossados, observou-se que a menor receita foi dos castrados por incisão lateral em relação aos machos não castrados (-9,9%).

The objective of this study was to assess the income and revenues from the sale of boneless cuts of the carcass of 84 Holstein x Zebu crossbred males, non-castrated or submitted to different castration methods at twelve month of age. The animals were randomly divided into four treatments with 21 replications each: castrated with burdizzo, castrated by removing the scrotum apex, castrated with lateral incisions in the scrotum and non-castrated. The slaughter of animals occurred on the same date, at 30 months of age. Carcass primary cuts analysis showed higher forequarter yield in the non-castrated and lower rib cut yield in relation to the castrated animals. Non-castrated animals showed higher weights and yields of deboned chuck and eye round cuts than the castrated animals. Industrial sale revenue of primary cuts analysis showed that the animals castrated by removing scrotum apex were 13.3% less profitable than non-castrated males. However, sale revenues of boneless cuts analysis showed that the lowest revenue income was from animals castrated by lateral incision in relation to non-castrated males (-9.9 %).

A análise conjunta de indicadores do projeto de investimento é muito relevante na tomada de decisões, resultando em informações mais consistentes da avaliação do risco e seu confronto com a possibilidade de retorno. Este trabalho teve como objetivo avaliar a viabilidade econômica da terminação de novilhos Red Angus superjovens em confinamento, abatidos com 340, 373, 396 ou 430kg, com uso de diversos indicadores financeiros, comercializados com ou sem bonificação. A compra dos bois magros e a dieta foram os custos variáveis com maior participação no custo total. Na análise com bonificação, a análise de regressão para margem bruta, margem líquida, valor presente líquido, índice benefício:custo e retorno adicional sobre o investimento demonstrou comportamento quadrático, com ponto de máxima aos 406kg (R$ 185,17), 406kg (R$ 161,76), 393kg (R$ 128,29), 392kg (1,12), 392kg (11,98%), respectivamente. Na análise sem bonificação, margem bruta e margem líquida apresentaram comportamento quadrático (346kg, sendo de R$ 110,31 e R$ 86,90, respectivamente), enquanto que, para os demais indicadores, houve redução linear, conforme aumento no peso de abate.

The joint analysis of indicators of the investment project is very relevant in making decisions, resulting in more consistent information regarding risk assessment and its confrontation with the possibility of return. This research aimed to evaluate the economic feasibility of Red Angus young steers finished in feedlot, slaughtered at 340, 373, 396 or 430kg with use of various financial indicators, marketed with or without bonus. The purchase of feeder cattle and feeding were variable costs with a higher share in the total cost. In the analysis with bonus, the regression analysis to gross margin, net margin, net present value, benefit:cost index and additional return on investment showed quadratic behavior, with the point of maximum at 406kg (R$ 185.17), 406kg (R$ 161.76) , 393kg (R$ 128.29), 392kg (1.12), 392kg (11.98%), respectively. In the analysis without bonus, gross margin and net margin showed a quadratic response (346kg, with R$ 110.31 and R$ 86.90, respectively), while for the other indicators, there was a linear reduction as an increase in slaughter weight.

O objetivo deste estudo foi o de avaliar a viabilidade econômica da terminação em confinamento de novilhos, por meio de indicadores financeiros de retorno e risco, via análise determinística, tomando como base valores de cotações médias praticadas no Rio Grande do Sul nos anos de 2004 a 2012. Foram utilizados 18 novilhos da raça Charolês, com idade média inicial de 30 meses e peso médio inicial de 297,0kg ±11,5kg. Avaliaram-se três pesos de abate pré-determinados: 420, 460 e 500 kg, sendo os pesos obtidos de 421, 461 e 495 kg, respectivamente. O período de alimentação foi de 110, 145 e 184 dias, respectivamente. Os custos variáveis representaram 98% do custo total, sendo que, destes, os mais representativos foram: compra do animal magro e alimentação (volumoso + concentrado). As estimativas dos indicadores financeiros para os pesos de abate de 421, 461 e 495 kg foram, respectivamente, de R$ -266,30, -323,49 e -417,18 para margem bruta, R$ -289,70, -346,90 e -440,59 para margem líquida, de R$ -344,89, -419,93 e -536,24 para lucro, de R$ -316,78, -381,92 e -483,67 para valor presente líquido, de 0,85, 0,83 e 0,81 para índice benefício:custo, -2,65%, -2,52% e -2,58% para retorno adicional sobre o investimento, -5,02%, -4,57% e -4,56% para taxa interna de retorno (a.m.) e 7,05, 8,37 e 9,86 meses para payback descontado. Apesar de indicarem inviabilidade da terminação em qualquer peso de abate, menores pesos resultaram em menores perdas econômicas, tornando essa tecnologia de elevado risco econômico.

The aim of this study was to evaluate the economic viability of feedlot-finished steers through financial indicators of risk and return, via deterministic analysis, based on average values quotations practiced in Rio Grande do Sul state in the years 2004-2012. We used 18 Charolais steers with average initial age of 30 months and average initial weight of 297.0kg ± 11.5kg. We evaluated three predetermined slaughter weights: 420, 460 and 500kg, being the weights obtained of 421, 461 and 495kg, respectively. Variable costs represented 98% of total cost, and of these, the most representative were purchase of feeder cattle and food (forage + concentrate). The estimates of the financial indicators to slaughter weights of 421, 461 and 495kg were, respectively: R$ -266.30, -323.49 and -417.18 for gross margin; R$ -289.70, -440.59 and 346.90 for net margin; R$ -344.89, -419.93 and -536.24 for profit; R$ -316.78, -381.92 and -483.67 for net present value; 0.85, 0.83 and 0.81 for index benefit:cost, -2.65%, -2.52% and -2.58% for additional return on investment; -5.02%, -4.57% and -4.56% for the internal rate of return (a.m.); and 7.05, 8.37 and 9.86 months for discounted payback. Although these results indicate infeasibility of termination at any slaughter weight, lower weights resulted in lower economic losses, making this technology of high economic risk.