As pastagens naturais são a base alimentar para grande parte da pecuária de corte no Rio Grande do Sul, ainda que este ambiente seja susceptível a variações climáticas estacionais que afetam o crescimento da vegetação, quais sejam as baixas temperaturas de inverno e deficiência hídrica no verão. A fim de minimizar os efeitos deletérios proporcionados à vegetação por períodos climáticos desfavoráveis, a presente dissertação tem por objetivo avaliar o efeito de duas estratégias de diferimento na produção animal e vegetal de uma pastagem natural da região fisiográfica da Campanha. O trabalho foi desenvolvido na Embrapa Pecuária Sul, localizada no município Bagé, onde foram avaliados duas épocas de diferimento: primavera (DP) e verão-outono (DVO) e um tratamento testemunha sem diferimento (SD), durante dois anos. O delineamento foi inteiramente casualizado, com medidas repetidas no tempo (ano) e três repetições de área por tratamento. Foram utilizados novilhos da raça Braford em lotação continua com carga variável de forma a manter uma oferta média de forragem de 10 kg MS/100 kg de peso corporal/dia. A taxa média de acúmulo de pasto e a produção liquida de forragem foi semelhante entre tratamentos, com médias de 14,7 kg MS/ha/dia e 4648 kg MS/ha/ano, respectivamente. Já a massa média de forragem foi 27% superior nos tratamentos com diferimento. Com relação à produção animal, o primeiro ano permitiu taxa de lotação média 14% superior ao segundo ano e, na média dos anos o diferimento de primavera foi 21% superior aos demais. O ganho médio diário e a produção animal por área apresentou interação entre ano de avaliação e tratamento, sendo observado maiores GMD no primeiro e segundo ano para SD e DVO, com média de 0,321 e 0,340 kg, respectivamente. De uma forma geral o que explica essa interação é a diferença no número de dias que os animais permaneceram pastoreando cada tratamento e a estrutura da pastagem pós período de diferimento. As estratégias de diferimento não apresentaram superioridade na produção de pasto frente ao tratamento testemunha devido a ocorrência de condições climáticas anormalmente favoráveis nos anos avaliados. Ainda assim, o diferimento de primavera no primeiro ano e de verão-outono no segundo ano, apresentaram desempenho semelhante ao tratamento sem diferimento, mesmo estes apresentando um período de pastoreio consideravelmente menor. / The natural pastures are the main food resource for most portion of the beef cattle in Rio Grande do Sul, even though, this environment to be susceptible to seasonal climatic variations that affect vegetation growth, namely the low winter temperatures and water stress in summer. In order to minimize the deleterious effects provided for vegetation by unfavorable climatic periods, this thesis aims to evaluate the effect of two deferral strategies in animal and plant production of natural pasture in the Campanha physiographic region. The study was conducted in Embrapa South Livestock located natural in the municipality Bagé, where were evaluated two deferral periods: spring and summer-autumn, and a control treatment without deferral, during two years of treatment application. The design was completely randomized with repeated measurements over time (year) and three replications per treatment. Braford steers were used in continuous stocking with variable load in order to maintain an average forage allowance of 10 kg DM/100 kg Life Weight per day. The accumulation forage average rate and the net forage production was similar between treatments, with averages of 14.7 kg DM/ha/day and 4648 kg DM/ha/year, respectively. The average forage mass was 27% higher in treatments with deferral. Regarding to animal production, the first year had an average stocking rate 14% higher than the second year and the average of the years the spring deferral was 21% superior to the others. The average daily gain and animal production by area showed interaction between year of assessment and treatment, being observed greater average daily gain in the first and second year for without deferral and summer-autumn deferral, averaging 0.321 and 0.340 kg, respectively. In general way which explains that interaction is the difference in the number of days that animals were grazing each treatment and the structure of pasture at post deferral period. The deferral strategies did not show superiority in the production of pasture in front of the control treatment due to non-occurrence of normal adverse weather conditions in the evaluated years. Still, the spring deferral in the first year and the summerautumn deferral in the second year showed similar performance to treatment without deferral, even these having considerably less grazing period.

As pastagens naturais são a base alimentar para grande parte da pecuária de corte no Rio Grande do Sul, ainda que este ambiente seja susceptível a variações climáticas estacionais que afetam o crescimento da vegetação, quais sejam as baixas temperaturas de inverno e deficiência hídrica no verão. A fim de minimizar os efeitos deletérios proporcionados à vegetação por períodos climáticos desfavoráveis, a presente dissertação tem por objetivo avaliar o efeito de duas estratégias de diferimento na produção animal e vegetal de uma pastagem natural da região fisiográfica da Campanha. O trabalho foi desenvolvido na Embrapa Pecuária Sul, localizada no município Bagé, onde foram avaliados duas épocas de diferimento: primavera (DP) e verão-outono (DVO) e um tratamento testemunha sem diferimento (SD), durante dois anos. O delineamento foi inteiramente casualizado, com medidas repetidas no tempo (ano) e três repetições de área por tratamento. Foram utilizados novilhos da raça Braford em lotação continua com carga variável de forma a manter uma oferta média de forragem de 10 kg MS/100 kg de peso corporal/dia. A taxa média de acúmulo de pasto e a produção liquida de forragem foi semelhante entre tratamentos, com médias de 14,7 kg MS/ha/dia e 4648 kg MS/ha/ano, respectivamente. Já a massa média de forragem foi 27% superior nos tratamentos com diferimento. Com relação à produção animal, o primeiro ano permitiu taxa de lotação média 14% superior ao segundo ano e, na média dos anos o diferimento de primavera foi 21% superior aos demais. O ganho médio diário e a produção animal por área apresentou interação entre ano de avaliação e tratamento, sendo observado maiores GMD no primeiro e segundo ano para SD e DVO, com média de 0,321 e 0,340 kg, respectivamente. De uma forma geral o que explica essa interação é a diferença no número de dias que os animais permaneceram pastoreando cada tratamento e a estrutura da pastagem pós período de diferimento. As estratégias de diferimento não apresentaram superioridade na produção de pasto frente ao tratamento testemunha devido a ocorrência de condições climáticas anormalmente favoráveis nos anos avaliados. Ainda assim, o diferimento de primavera no primeiro ano e de verão-outono no segundo ano, apresentaram desempenho semelhante ao tratamento sem diferimento, mesmo estes apresentando um período de pastoreio consideravelmente menor. / The natural pastures are the main food resource for most portion of the beef cattle in Rio Grande do Sul, even though, this environment to be susceptible to seasonal climatic variations that affect vegetation growth, namely the low winter temperatures and water stress in summer. In order to minimize the deleterious effects provided for vegetation by unfavorable climatic periods, this thesis aims to evaluate the effect of two deferral strategies in animal and plant production of natural pasture in the Campanha physiographic region. The study was conducted in Embrapa South Livestock located natural in the municipality Bagé, where were evaluated two deferral periods: spring and summer-autumn, and a control treatment without deferral, during two years of treatment application. The design was completely randomized with repeated measurements over time (year) and three replications per treatment. Braford steers were used in continuous stocking with variable load in order to maintain an average forage allowance of 10 kg DM/100 kg Life Weight per day. The accumulation forage average rate and the net forage production was similar between treatments, with averages of 14.7 kg DM/ha/day and 4648 kg DM/ha/year, respectively. The average forage mass was 27% higher in treatments with deferral. Regarding to animal production, the first year had an average stocking rate 14% higher than the second year and the average of the years the spring deferral was 21% superior to the others. The average daily gain and animal production by area showed interaction between year of assessment and treatment, being observed greater average daily gain in the first and second year for without deferral and summer-autumn deferral, averaging 0.321 and 0.340 kg, respectively. In general way which explains that interaction is the difference in the number of days that animals were grazing each treatment and the structure of pasture at post deferral period. The deferral strategies did not show superiority in the production of pasture in front of the control treatment due to non-occurrence of normal adverse weather conditions in the evaluated years. Still, the spring deferral in the first year and the summerautumn deferral in the second year showed similar performance to treatment without deferral, even these having considerably less grazing period.

As pastagens naturais são a base alimentar para grande parte da pecuária de corte no Rio Grande do Sul, ainda que este ambiente seja susceptível a variações climáticas estacionais que afetam o crescimento da vegetação, quais sejam as baixas temperaturas de inverno e deficiência hídrica no verão. A fim de minimizar os efeitos deletérios proporcionados à vegetação por períodos climáticos desfavoráveis, a presente dissertação tem por objetivo avaliar o efeito de duas estratégias de diferimento na produção animal e vegetal de uma pastagem natural da região fisiográfica da Campanha. O trabalho foi desenvolvido na Embrapa Pecuária Sul, localizada no município Bagé, onde foram avaliados duas épocas de diferimento: primavera (DP) e verão-outono (DVO) e um tratamento testemunha sem diferimento (SD), durante dois anos. O delineamento foi inteiramente casualizado, com medidas repetidas no tempo (ano) e três repetições de área por tratamento. Foram utilizados novilhos da raça Braford em lotação continua com carga variável de forma a manter uma oferta média de forragem de 10 kg MS/100 kg de peso corporal/dia. A taxa média de acúmulo de pasto e a produção liquida de forragem foi semelhante entre tratamentos, com médias de 14,7 kg MS/ha/dia e 4648 kg MS/ha/ano, respectivamente. Já a massa média de forragem foi 27% superior nos tratamentos com diferimento. Com relação à produção animal, o primeiro ano permitiu taxa de lotação média 14% superior ao segundo ano e, na média dos anos o diferimento de primavera foi 21% superior aos demais. O ganho médio diário e a produção animal por área apresentou interação entre ano de avaliação e tratamento, sendo observado maiores GMD no primeiro e segundo ano para SD e DVO, com média de 0,321 e 0,340 kg, respectivamente. De uma forma geral o que explica essa interação é a diferença no número de dias que os animais permaneceram pastoreando cada tratamento e a estrutura da pastagem pós período de diferimento. As estratégias de diferimento não apresentaram superioridade na produção de pasto frente ao tratamento testemunha devido a ocorrência de condições climáticas anormalmente favoráveis nos anos avaliados. Ainda assim, o diferimento de primavera no primeiro ano e de verão-outono no segundo ano, apresentaram desempenho semelhante ao tratamento sem diferimento, mesmo estes apresentando um período de pastoreio consideravelmente menor. / The natural pastures are the main food resource for most portion of the beef cattle in Rio Grande do Sul, even though, this environment to be susceptible to seasonal climatic variations that affect vegetation growth, namely the low winter temperatures and water stress in summer. In order to minimize the deleterious effects provided for vegetation by unfavorable climatic periods, this thesis aims to evaluate the effect of two deferral strategies in animal and plant production of natural pasture in the Campanha physiographic region. The study was conducted in Embrapa South Livestock located natural in the municipality Bagé, where were evaluated two deferral periods: spring and summer-autumn, and a control treatment without deferral, during two years of treatment application. The design was completely randomized with repeated measurements over time (year) and three replications per treatment. Braford steers were used in continuous stocking with variable load in order to maintain an average forage allowance of 10 kg DM/100 kg Life Weight per day. The accumulation forage average rate and the net forage production was similar between treatments, with averages of 14.7 kg DM/ha/day and 4648 kg DM/ha/year, respectively. The average forage mass was 27% higher in treatments with deferral. Regarding to animal production, the first year had an average stocking rate 14% higher than the second year and the average of the years the spring deferral was 21% superior to the others. The average daily gain and animal production by area showed interaction between year of assessment and treatment, being observed greater average daily gain in the first and second year for without deferral and summer-autumn deferral, averaging 0.321 and 0.340 kg, respectively. In general way which explains that interaction is the difference in the number of days that animals were grazing each treatment and the structure of pasture at post deferral period. The deferral strategies did not show superiority in the production of pasture in front of the control treatment due to non-occurrence of normal adverse weather conditions in the evaluated years. Still, the spring deferral in the first year and the summerautumn deferral in the second year showed similar performance to treatment without deferral, even these having considerably less grazing period.

The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis. The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.

The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis. The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.