The objective of this study was to evaluate the profitability of the beef cattle finishing in feedlot. Particularly, it was also intended to identify the components of the total and effective operational cost of greater impact on the production of meat and estimate the breakeven point. Data collection was carried out from January to December of 2009 in two beef cattle production systems, located in Sete Lagoas - MG (feedlot 1) and Carmo de Minas - MG (feedlot 2). The electronic data processing as well as the profitability analysis were conducted using the Cu$to Bovino Corte® software, considering the gross margin, the net margin and the result (either profit or loss) as economic efficiency indicators. Feedlot 1 showed positive net and gross margins, which points out that it can survive in the short and medium term; feedlot 2, showed gross and net margins and positive result, which demonstrates that the activity has the possibility of being suatainable in the long term and possibility of expanding. The items which showed greatest representativeness on the total cost of the activity for feedlot 1 were, in decreasing order, purchase o animals, feeding, labor and depreciation; and for feedlot 2, purchase of animals, feeding, sundry expenses (rental of machinery, especially) and depreciation. Regarding the effective operational cost, the items, in decreasing order, were purchase of animals, feeding, labor and energy for feedlot 1; and purchase of animals, feeding, sundry expenses(rental of machinery, especially) and labor, for feedlot 2.
beef cattle; production cost; profitability
