ABSTRACT The objective of this study was to develop a feedlot beef cattle calculation model and production cost analysis and, from the results obtained, devise a production cost index. A case study was conducted to understand the characteristics of the productive processes of a commercial feedlot. Then, based on the Economic Theory, cost items of the farm under analysis were identified and transferred to a spreadsheet. The survey included ten feedlot farmers from the state of São Paulo and other nine from the state of Goiás and was carried out to determine representative properties, and prices of items used were monitored. Production costs of each farm were calculated, and theoretical concepts of index numbers were used to devise the feedlot cattle... |