The purpose of this thesis is to develop a power seat structure that can serve as an alternativeto the one developed by Koenigsegg for their upcoming model Gemera and potentially others.The power seat structure will be designed around an existing chassis and will use it as areference to create an accommodating power seat structure. It will be designed to be used witha fixed-back seat that is used in the development process of the Gemera.Koenigsegg requires that the power seat structure allows for horizontal and lifting motion, aswell as tilting. These functions will be adapted to the power seat structure designed by theproject group.Due to confidentiality concerns, some parts of this thesis will not be made available to thepublic.

Sveriges byggregler grundar sig i FN:s konventioner och FN har beslutats att allnyproduktion ska vara tillgänglig för alla. Huruvida tillgänglighetskraven påverkarfastighetsutvecklingen i Sverige är en omdiskuterad fråga. Aktörer i branschen menar attbyggreglerna är för detaljerade och att utvecklingsmöjligheterna i fastighetsbranschen är små.Uppsatsens syfte är att undersöka om tillgänglighetskraven påverkar nyproduktionen avbostäder samt att ta reda på om tillgänglighetskraven medför konsekvenser på byggandet.Uppsatsen genomfördes med hjälp av en kvalitativ metod och innehåller intervjuer av totalttretton bolag som alla arbetar på olika sätt inom fastighetsbranschen.Bolagen är överens om att tillgänglighetskraven är en faktor som påverkar och kan hämmabyggprocessen men menar att det inte enbart är de som påverkar, utan det finns krav sompåverkar ännu mer till exempel kravet på buller och dagsljus. Ytterligare ett problem sombolagen upplever är det stora tolkningsutrymmet som tillgänglighetskraven öppnar upp för,men Boverket menar att tolkningsutrymmet gällande tillgänglighetskraven inte är större än iandra krav.Idag går trenden mot mindre bostäder men det kan upplevas som att tillgänglighetskravenhämmar byggandet utav dem. Boverket har ingen direkt uppfattning om vad som faktisktefterfrågas på marknaden. Bolagen har blandade meningar gällande om all nyproduktion börvara tillgänglig för alla eller om det räcker med att en andel av byggnationerna följertillgänglighetskraven. Det har Boverket ingen kommentar på, lagarna är tvingande. / Sweden's building regulations are based on UNs conventions and it has been determined thatall new construction should be accessible to everyone. Whether the accessibility requirementsaffect property development in Sweden is a well debated issue. Industry actors believe thatthe building regulations are too detailed and that the development opportunities in the realestate industry are small.The purpose of the thesis is to investigate whether the accessibility requirements affect thenew construction of housing and to find out whether the accessibility requirements entailconsequences on the new construction of housing. The study was conducted using aqualitative method and contains interviews of a total of thirteen companies that all work inthe real estate industry.The companies agree that the accessibility requirements are a factor that influences and caninhibit the construction process, but they believe that it is not the solely factor, but there arerequirements that affect even more, for example the requirement for noise and daylight.Another problem that the companies experience is that the great scope for interpretation, butthe National Board of Housing believes that the scope for interpretations regardingaccessibility requirements is not greater than in other requirements.It is agreed that the trend today goes towards smaller housing, but many experiences that theaccessibility requirements obstruct their construction on this type of smaller housing. Thenational Board of Housing has no direct perception on how the actual demand is on the realestate market. The companies have mixed opinions regarding whether all new constructionshould be available to everyone or if it is sufficient that a proportion of the constructionfollows the accessibility requirements. The National Board of Housing has no comment onthis matter but claims that the laws are mandatory.

This dissertation investigates the impact that a duopoly of a multinational firm and local firm has on a closed economy as they engage in Bertrand competition involving quality and price. It answers the question: Does helping a minor firm reduce welfare? Using a different framework than the existing literature, I examine the following: 1. The welfare effect of a reduction in the R\&D cost parameter induced by ``help'' from the government to one of the firms within a closed economy. 2. The effects of government policy instruments (taxes or subsidies) on welfare considering different ownership of the firms and trade pattern - closed economy and export-oriented economy as government institutes a unilateral policy, discriminatory policy, or non-discriminatory policy. 3. How marginal cost of production of the local firm affects welfare within a closed economy when all consumers are either served or partially-served. In chapter 1, we provide a review of past literature that have studied the endogenous choice of quality by firms and describe how this dissertation is organized. In chapter 2, we examine effect on national welfare from competition in quality between a multinational firm and a local firm operating in a vertically differentiated oligopolistic industry given their strategic use of R\&D costs without any possibility of spillover effects. The model assumes that the multinational firm produces high quality product and the local firm produces low quality product. Both firms have zero marginal production cost. Assuming a closed-economy, we determine the effect of a change in the local firm's R\&D cost parameter on the endogenous variables (prices and qualities) as well as national welfare. We found that a reduction in the cost parameter of the local firm do increase national welfare. Chapter 3 extends the work of Chapter 2. It investigates the incentives to a government for instituting strategic trade policy (unilateral, discriminatory or non-discriminatory) mechanism that would induce R\&D within the duopoly of a multinational and local firms and thereby promote national welfare, under varying assumptions with respect to the ownership structure of the firms and their trade patterns. It determines which policy mechanism would be socially optimal to strategically affect the quality of the target firm (local). We find under an open-economy situation when government policy is unilateral, the optimal policy tool to pursue is a subsidy for the local firm. When the economy is partially-closed, it is optimal for the government to tax the local firm. Besides, under a discriminatory policy mechanism, it is best for government to subsidize the local firm and tax the foreign firm when both export to a third country. However, if both sell to a third country, but profit is retained in the domestic economy, it becomes optimal for the government to tax the local firm. Under a non-discriminatory policy by government when the firms operate within an open-economy, the optimal tool is a tax policy for government that affects both firms. Moreover, when the firms operate within a partially closed-economy, the optimal policy is also a tax policy on both firms. Whereas, given a non-discriminatory policy under a closed-economy framework, it is optimal for the government to subsidize the firms. As a result, these mechanisms by government do promote social welfare as well as correct any distortion that might result into making the multinational firm having a significant market power within the industry. In Chapter 4, we relax the assumption of Chapter 2 that the firms have zero production cost. The duopoly is considered to operate under the condition that one of the firms (local firm) has a production cost disadvantage. The firms are assumed to served the entire market. Hence, the firms compete within a fully covered market scenario. Considering a variable unit (constant marginal) cost of production of the local firm, we determine the effect of an increase in production cost of the local firm on national (total) welfare. We find that within a closed-economy, due to strategic substitutability of the products of both firms, an increase in the marginal cost of production by the local firm would bring about reduction in national social welfare. Chapter 5 continues our welfare analysis. It assumes the firms have asymmetric production costs. The cost of production depends on investment in R\&D to produce an output of quality, $q_i$. Now, we do not associate the output quality to a specific firm in the beginning of our analysis. Notwithstanding, we assume the firms are required to meet a minimum quality standard in the industry. Then, we seek to find the effect of the marginal cost of production of the local firm on national welfare. We find unlike previous chapters, an increase in marginal cost of production by the local firm results into increase benefits to consumers. Hence, national social welfare is improved (positive).

No description available.

Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą] / Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]

The South African agricultural sector is of great economic importance; not only does it contribute to Gross Domestic Product (GDP), it is also a significant provider of employment. On average, a South African producer feeds approximately 1 600 people compared to the average in Africa of only 26 people and, therefore, the South African agricultural sector is key in providing food security in South Africa. Over the last number of years, South African producers have experienced mounting pressure when it comes to producing profitably. A recent announcement of a 51% increase in agricultural minimum wages resulted in retrenchments by producers in an attempt to reduce production costs. Furthermore, rising production costs, including the cost of labour, have left producers considering alternatives such as mechanisation and/or diversifying into other sectors. Other more drastic measures include relocating or diversifying agricultural activities to other African countries in search of more profitable investments and other benefits such as affordable labour. However, when considering relocating, the cost of labour in the host country will be a determining factor. The main objective of this study was to determine the financial viability of producing in South Africa compared to Mozambique focusing on labour cost. In-depth, structured interviews with experts in this study field were conducted in order to determine the stability of the labour market in South Africa and Mozambique and also to examine the possibility of a link between higher wages and the level of development or mechanisation in the grain sector. The findings include that cheap labour is available in Mozambique and can possibly add value to the grain-producing value chain cycle. However, other factors including the lack of a properly developed market and insufficient infrastructure may counter the possible cost advantages that could be gained through cheaper labour costs. A decision matrix was developed for grain producers as decision-making tool when considering relocating or diversifying agricultural activities to another African country. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

The South African agricultural sector is of great economic importance; not only does it contribute to Gross Domestic Product (GDP), it is also a significant provider of employment. On average, a South African producer feeds approximately 1 600 people compared to the average in Africa of only 26 people and, therefore, the South African agricultural sector is key in providing food security in South Africa. Over the last number of years, South African producers have experienced mounting pressure when it comes to producing profitably. A recent announcement of a 51% increase in agricultural minimum wages resulted in retrenchments by producers in an attempt to reduce production costs. Furthermore, rising production costs, including the cost of labour, have left producers considering alternatives such as mechanisation and/or diversifying into other sectors. Other more drastic measures include relocating or diversifying agricultural activities to other African countries in search of more profitable investments and other benefits such as affordable labour. However, when considering relocating, the cost of labour in the host country will be a determining factor. The main objective of this study was to determine the financial viability of producing in South Africa compared to Mozambique focusing on labour cost. In-depth, structured interviews with experts in this study field were conducted in order to determine the stability of the labour market in South Africa and Mozambique and also to examine the possibility of a link between higher wages and the level of development or mechanisation in the grain sector. The findings include that cheap labour is available in Mozambique and can possibly add value to the grain-producing value chain cycle. However, other factors including the lack of a properly developed market and insufficient infrastructure may counter the possible cost advantages that could be gained through cheaper labour costs. A decision matrix was developed for grain producers as decision-making tool when considering relocating or diversifying agricultural activities to another African country. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

O presente estudo buscou identificar as diversas características da goiaba de polpa branca -\'Kumagai\' e polpa vermelha -\'Pedro Sato\' ensacadas no campo, em relação à qualidade físico-química, à incidência de doenças pós-colheita e ao custo de produção. O experimento foi realizado no município de Valinhos, interior do estado de São Paulo, e as análises laboratoriais foram feitas na Escola Superior de Agricultura \"Luiz de Queiroz\". Com o objetivo avaliar a qualidade físico-química, as goiabas foram ensacadas em dois estádios de desenvolvimento, com 1,5 e 3,0 cm de diâmetro. O ensacamento foi feito com saco de papel branco simples, saco de papel-branco duplo, tecido-não-tecido (TNT), e frutos sem ensacamento, marcados como controle. A metodologia utilizada avaliou o peso do fruto, o diâmetro do fruto, a coloração da casca, a coloração da polpa, a firmeza da polpa, o teor de sólidos solúveis, a acidez titulável e o teor de ácido ascórbico. Após a colheita, os frutos foram mantidos por uma semana em temperatura ambiente controlada (25º C) e avaliados quanto à incidência doenças pós-colheita, de pinta-preta (Guignardia psidii) e antracnose (Colletotrichum spp.); presença ou ausência de larvas de moscas-das-frutas (Anastrepha spp. e Ceratitis capitata) e acúmulo de resíduos químicos aplicados no controle de insetos e de doenças. Por fim, avaliou-se a sustentabilidade econômica da produção de goiabas, pela comparação do custo de produção entre os sistemas de cultivo com e sem ensacamento dos frutos. Para a cultivar Kumagai, o ensacamento com papel duplo proporcionou precocidade na maturação dos frutos e para a cultivar Pedro Sato os ensacamentos com papel simples e com TNT foram os que proporcionam essa precocidade. O ensacamento atuou de forma a evitar a incidência de antracnose para as duas qualidades de goiaba, entretanto, propiciou o aumento na incidência de pinta-preta na pós-colheita de frutos da cultivar Kumagai. O custo total para a produção de goiabas ensacadas foi 8,6% mais elevado do que para a goiaba não ensacada, no entanto, ambas as formas de produção apresentaram-se viáveis economicamente. / This research sought to identify several characteristics of white pulp gravas - \'Kumagai\' and red pulp guavas - \'Pedro Sato\', in relation to physic-chemical quality, incidence of post-harvest diseases and production costs. In order to fulfill the objectives, the experiment was conducted in Valinhos - SP, and the laboratorial analysis was performed at Escola Superior de Agricultura \"Luiz de Queiroz\". To evaluate physic-chemical qualities of two varieties of guava the fruits was bagged at two different development stages, 1,5 and 3,0 cm of fruit diameter. The bagging was realized using a simple white paper bags, double white paper bags and non-textured fabric (TNT). The non-bagged fruits were noted as control. The used methodology evaluated the weight of single fruit, fruit diameter, skin and pulp color, pulp firmness, sugar concentration, acidity, and ascorbic acid levels. In post-harvest guavas, the fruits were kept for one week at controlled temperature (25 ºC) and evaluated for the occurrence of the black spot disease (Guignardia psidii) and anthracnose (Colletotrichum spp.); for the presence or absence of larvae of fruit flies (Anastrepha spp., and Ceratitis capitata); and the abundance of chemical residues, applied to control insects and diseases in guavas. Finally, the economic sustainability of guava production was evaluated, through the comparison of the production costs of both bagging and non-bagging systems. The main results suggests that bagging with double white paper bags induced a shortening in the ripening process of \'Kumagai\' guavas; while in the \'Pedro Sato\' guavas, the shortening ripening process was induced by a simple white paper and TNT bags induced. The bagging process avoided anthracnose incidence in both varieties, although the bagging has resulted in the occurrence of black spot in post-harvest of Kumagai cultivar fruits. The production cost of bagged fruits was 8.6% higher than non-bagged fruit, however, both production systems have shown to be economically sustainable.

O propósito do Sistema Nacional do Crédito Rural (SNCR) elaborado pelo Governo Federal nos anos de 1960 foi ofertar, por meio de programas de financiamento, taxas de juros e prazos para pagamentos subsidiados, a fim de modernizar e fortalecer a agricultura e a pecuária brasileira. Entretanto, para acessar esses empréstimos exigem garantias e nem sempre os recursos disponibilizados promovem as melhorias esperadas no setor agropecuário. Os objetivos deste estudo foram: analisar as linhas de financiamento de custeio e de investimento disponibilizadas para a atividade de bovinocultura de corte; e comparar a viabilidade econômico-financeira de projetos de sistema de criação de bovinos, por meio da utilização de crédito rural e de capital próprio. Foi realizada revisão do SNCR para se entender o funcionamento e aplicabilidade do financiamento na agropecuária. Modelo matemático para cálculo dos custos de produção e de demonstrativo de fluxo de caixa foi utilizado para estimar indicadores econômicos e financeiros. Os conceitos da Teoria Econômica foram considerados para calcular o Custo Operacional Efetivo, Custo Operacional Total e o Custo Total. O Valor Presente Líquido (VPL), Taxa Interna de Retorno (TIR), Payback Simples e Descontado foram os indicadores financeiros utilizados. Uma fazenda representativa da produção de bovinos de corte em sistema de cria foi proposta para a região de Presidente Prudente no Estado de São Paulo. Simulações foram realizadas para cenários em dois níveis tecnológicos, e sem ou com a utilização de crédito rural. Os resultados econômicos mais favoráveis foram encontrados ao adotar nível maior de tecnologia, isso ocorreu devido ao aumento da produtividade por área que diluiu os custos fixos pela quantidade de produto produzido - bezerros(as). O Custo Operacional Total do bezerro no cenário com nível inferior de tecnologia foi de R$ 4,84/kg, enquanto que para o cenário com nível mais elevado foi de R$ 4,10/kg. Em relação aos resultados financeiros, todos os cenários propostos foram favoráveis, com o VPL positivo, a TIR média de 9% ao ano e o retorno do projeto ocorreu dentro do prazo estabelecido para o projeto (30 anos). Os maiores VPL e TIR ocorreram para o cenário no qual utilizava-se maior tecnologia e capital financiado (cenário 4). O menor Payback Simples (11 anos) e Payback Descontado (17 anos) ocorreram com utilização de capital próprio e baixa tecnologia (cenário 1). Concluiu-se que, adotar maior nível de tecnologia melhorou os resultados econômicos, e a utilização de maior tecnologia juntamente com o crédito rural resultou na melhor viabilidade econômico-financeira para o produtor. Por fim, os resultados de sistemas com tecnologia mais avançada demonstraram que, o uso do crédito rural pode ser uma estratégia para alavancar a produção de bezerros de corte. / The goal of the National Rural Credit System (SNCR) prepared by the Federal Government in the 1960s was to offer, through financing programs, interest rates and terms for subsidized payments, in order to improve and consolidate of Brazilian agriculture and livestock. However, to access these loans guarantees are required, and the available resources do not always foment the expected improvements in the agricultural and livestock sector. The aims of this study were: to analyse the defrayal and investment credit lines made available for the beef cattle; and to compare the economic-financial feasibility of beef calves projects, through the use of rural credit and own resources. A review of SNCR has been carried out to understand the operation and application of livestock financing. Mathematical model for calculation of production costs and cash flow statement was used to estimate economic and financial indicators. The concepts of Economic Theory were considered to calculate the Effective Operational Cost, Total Operational Cost and Total Cost. The Net Present Value (NPV), Internal Rate of Return (IRR), Simple and Discounted Payback were the financial indicators used. The representative farm of beef calves production was proposed for the region of Presidente Prudente in São Paulo State. Simulations were performed for scenarios at two technological levels, and without or with the rural credit use. The most favourable economic results were found when adopting a higher level of technology, this ocurred due to the increase in productivity per area which diluted the fixed costs by the quantity of product produced - calves. The Total Operational Cost of the calf in the scenario with lower level of technology was R$ 4.84/kg, while for the scenario with the highest level it was R$ 4.10/kg. Regarding the financial results, all the scenarios proposed were favourable, with the NPV positive, the average IRR of 9% per year and the project return occurred within the deadline established for the project (30 years). The highest NPV and IRR occurred for the scenario in which more technology and credit rural were used (scenario 4). The lowest Simple Payback (11 years) and Discounted Payback (17 years) occurred with the use of own resources and low technology (scenario 1). It was concluded that, the adoption of more technology improved the economic results and the utilization of more technology with rural credit resulted in the best economic-financial feasibility for the farmer. Finally, the results of systems with more technology demonstrated that the use of the rural credit can be a strategy to leverage the production of beef calves.

O propósito do Sistema Nacional do Crédito Rural (SNCR) elaborado pelo Governo Federal nos anos de 1960 foi ofertar, por meio de programas de financiamento, taxas de juros e prazos para pagamentos subsidiados, a fim de modernizar e fortalecer a agricultura e a pecuária brasileira. Entretanto, para acessar esses empréstimos exigem garantias e nem sempre os recursos disponibilizados promovem as melhorias esperadas no setor agropecuário. Os objetivos deste estudo foram: analisar as linhas de financiamento de custeio e de investimento disponibilizadas para a atividade de bovinocultura de corte; e comparar a viabilidade econômico-financeira de projetos de sistema de criação de bovinos, por meio da utilização de crédito rural e de capital próprio. Foi realizada revisão do SNCR para se entender o funcionamento e aplicabilidade do financiamento na agropecuária. Modelo matemático para cálculo dos custos de produção e de demonstrativo de fluxo de caixa foi utilizado para estimar indicadores econômicos e financeiros. Os conceitos da Teoria Econômica foram considerados para calcular o Custo Operacional Efetivo, Custo Operacional Total e o Custo Total. O Valor Presente Líquido (VPL), Taxa Interna de Retorno (TIR), Payback Simples e Descontado foram os indicadores financeiros utilizados. Uma fazenda representativa da produção de bovinos de corte em sistema de cria foi proposta para a região de Presidente Prudente no Estado de São Paulo. Simulações foram realizadas para cenários em dois níveis tecnológicos, e sem ou com a utilização de crédito rural. Os resultados econômicos mais favoráveis foram encontrados ao adotar nível maior de tecnologia, isso ocorreu devido ao aumento da produtividade por área que diluiu os custos fixos pela quantidade de produto produzido - bezerros(as). O Custo Operacional Total do bezerro no cenário com nível inferior de tecnologia foi de R$ 4,84/kg, enquanto que para o cenário com nível mais elevado foi de R$ 4,10/kg. Em relação aos resultados financeiros, todos os cenários propostos foram favoráveis, com o VPL positivo, a TIR média de 9% ao ano e o retorno do projeto ocorreu dentro do prazo estabelecido para o projeto (30 anos). Os maiores VPL e TIR ocorreram para o cenário no qual utilizava-se maior tecnologia e capital financiado (cenário 4). O menor Payback Simples (11 anos) e Payback Descontado (17 anos) ocorreram com utilização de capital próprio e baixa tecnologia (cenário 1). Concluiu-se que, adotar maior nível de tecnologia melhorou os resultados econômicos, e a utilização de maior tecnologia juntamente com o crédito rural resultou na melhor viabilidade econômico-financeira para o produtor. Por fim, os resultados de sistemas com tecnologia mais avançada demonstraram que, o uso do crédito rural pode ser uma estratégia para alavancar a produção de bezerros de corte. / The goal of the National Rural Credit System (SNCR) prepared by the Federal Government in the 1960s was to offer, through financing programs, interest rates and terms for subsidized payments, in order to improve and consolidate of Brazilian agriculture and livestock. However, to access these loans guarantees are required, and the available resources do not always foment the expected improvements in the agricultural and livestock sector. The aims of this study were: to analyse the defrayal and investment credit lines made available for the beef cattle; and to compare the economic-financial feasibility of beef calves projects, through the use of rural credit and own resources. A review of SNCR has been carried out to understand the operation and application of livestock financing. Mathematical model for calculation of production costs and cash flow statement was used to estimate economic and financial indicators. The concepts of Economic Theory were considered to calculate the Effective Operational Cost, Total Operational Cost and Total Cost. The Net Present Value (NPV), Internal Rate of Return (IRR), Simple and Discounted Payback were the financial indicators used. The representative farm of beef calves production was proposed for the region of Presidente Prudente in São Paulo State. Simulations were performed for scenarios at two technological levels, and without or with the rural credit use. The most favourable economic results were found when adopting a higher level of technology, this ocurred due to the increase in productivity per area which diluted the fixed costs by the quantity of product produced - calves. The Total Operational Cost of the calf in the scenario with lower level of technology was R$ 4.84/kg, while for the scenario with the highest level it was R$ 4.10/kg. Regarding the financial results, all the scenarios proposed were favourable, with the NPV positive, the average IRR of 9% per year and the project return occurred within the deadline established for the project (30 years). The highest NPV and IRR occurred for the scenario in which more technology and credit rural were used (scenario 4). The lowest Simple Payback (11 years) and Discounted Payback (17 years) occurred with the use of own resources and low technology (scenario 1). It was concluded that, the adoption of more technology improved the economic results and the utilization of more technology with rural credit resulted in the best economic-financial feasibility for the farmer. Finally, the results of systems with more technology demonstrated that the use of the rural credit can be a strategy to leverage the production of beef calves.