Planilhas para estimativa dos custos de produção e avaliação econômico-financeira na avicultura de corte no sistema semi-intensivo

Abstract

Broiler farming is one of the most important activities in Brazilian agribusiness, standing out for its high production, exports, and contribution to food security. With short cycles and high productive efficiency, it has become strategic for small and medium-scale producers. This study presents the development of spreadsheets in Excel to estimate production costs and perform economic-financial evaluation in broiler farming under a semi-intensive system. The tool was designed to include accounting and zootechnical variables such as fixed and variable costs, revenues, investments, and performance indicators. The spreadsheets allow producers to monitor daily feed consumption, mortality, and weight gain, as well as to project revenues and calculate indicators such as profitability, return on investment, and break-even point. The proposal aims to provide small and medium-scale poultry farmers with a practical and accessible solution to transform scattered data into reliable managerial information, fostering greater production efficiency and economic sustainability