A colheita mecanizada florestal é uma atividade custosa com diversos fatores a serem gerenciados e controlados para que se torne uma atividade viável e competitiva. Para a aplicação em povoamentos florestais de baixo volume por hectare, a escolha do sistema de colheita ideal é fator determinante para o sucesso operacional e financeiro do processo. O presente estudo avaliou dois sistemas de colheita: um convencional - composto por: \"Harvester\" e \"Forwarder\" - e outro alternativo - composto por: \"Feller-buncher\", \"Skidder\", \"Flail\", \"Power-Clamp\" e \"Garra-Traçadora\". Os sistemas de colheita foram aplicados em florestas de baixo volume unitário, sendo a UP-A com 0,14 m³.árv.-1 com 48,07 hectares e a UP-B com 0,11 m³.árv.-1 com 80,88ha. Foi realizado estudo de tempo contínuo para o apontamento dos indicadores de desempenho de disponibilidade mecânica, eficiência operacional e índice de utilização, bem como coleta do número de árvores produzidas por cada máquina de cada um dos sistemas em ciclos de 30min. de forma aleatória. Os custos horários foram divididos em: custos fixos - compostos por: custo de depreciação, juros, seguros e estrutura - e custos variáveis - representados pelos valores correspondentes a: combustível, lubrificantes, mão de obra e manutenção. O custo de produção (R$.m-3 de cada máquina e somatório de cada sistema) foi obtido por meio da soma dos custos fixos e variáveis de cada máquina e divisão entre sua produção horária apontada pelos técnicos florestais ao longo do estudo. Na análise estatística, aplicou-se o teste de BOX-COX para avaliar a homogeneidade da variância da produção horária (m³.h-1) com a variância homogeneizada pela transformação logarítmica, fez-se a análise de variância (ANOVA) da variável m³.h-1 de cada um dos sistemas para cada uma das unidades de produção e, sequencialmente, realizou-se o teste de comparação de médias dos sistemas de colheita e unidades de produção, comparados pelo teste de Tukey a 5%. Os custos fixos do sistema convencional totalizaram 221,59 R$.h-1, sendo estes 52,77% dos custos totais deste sistema, já o sistema alternativo apresentou um custo total fixo de 668,55 R$.h-1, representando 45,75% dos custos totais horários. Os custos variáveis do sistema convencional totalizaram 198,29 R$.h-1, compondo 47,23% dos custos totais, e para o sistema alternativo, os custos variáveis totalizaram 792,68 R$.h-1, representando 54,25% dos custos totais. O custo de produção do sistema convencional na UP-A foi de 19,38 R$.m-³ e na UP-B foi de 23,85 R$.m-³. Já para o sistema alternativo, obteve-se na UP-A um custo de 14,62 R$.m-³ e para UP-B um valor de 19,99 R$.m-³. Em conclusão, verificou-se que, para ambas as situações de floresta estudadas, o sistema alternativo de colheita foi mais competitivo em relação ao sistema convencional. / The forest mechanized harvesting operation is a costly activity with many factors to be managed and controlled in order to become a viable and competitive activity. Thus when applied to forest stands with low volume per hectare, choosing the ideal harvesting system is a determining factor for the operational and financial success. The present study analyzed two harvesting systems, one named traditional, which is composed of \"Harvester\" and \"Forwarder\" and a second named alternate consisting of \"Feller-buncher\", \"Skidder\", \"Flail\", \"Power-Clamp\" and \"Grapple-Saw\". Both systems were applied to harvest forests of low unit volume, and the UP-A with 0.14 m³.tree-1 with 48.07 hectares and UP-B with 0.11 m³.tree-1 with 80.88 hectares. The study was conducted with continuous time for the appointment of the performance indicators of mechanical availability, operational efficiency and utilization rates, also was collected the number of trees produced by each machine in each system in cycles of 30 minutes at random. Hourly costs were divided into fixed costs, consisting of depreciation cost, interest, insurance and variable cost structure was represented by the cost of fuel, lubricants, labor and maintenance. The production cost of R$.m-3 of each machine and the sum of each system was obtained by the sum of the fixed and variable costs of each machine and divided by their hourly production indicated by forest technicians throughout the study. Statistical analysis was applied to the BOX-COX test to evaluate the homogeneity of the variance of output per hour (m³.hour-1), with the variance homogenized by logarithmic transformation was made the variance analysis (ANOVA) of the variable m³.hour-1 of each harvest system for each forest production units and sequentially held the mean test comparison of harvest systems and forest production units, compared by Tukey test at 5%. The fixed costs of the traditional system totaled R$ 221.59 per hour effective worked these being 52.77% of the total costs of the system, since the alternative system presented a total fixed cost of R$ 668.55 per effective worked hour, representing 45.75% of the total costs. The variable costs of the traditional system totaled R$ 198.29 per effective worked hour, composing 47.23% of total costs, and for the alternative system, variable costs totaled R$ 792.68 per worked hour effectively representing 54.25% of total costs. The production cost of the traditional system in UP-A was R$ 19.38 per m³ and UP-B of R$ 23.85 per m³, for the alternative system has obtained in the UP-A a cost of R$ 14.62 per m³ and for the UP-B R$ 19.99 per m³. It is concluded that for both situations of forests studied, the alternative harvest system was more competitive compared to the traditional system in terms of R$.m-3.

A colheita mecanizada florestal é uma atividade custosa com diversos fatores a serem gerenciados e controlados para que se torne uma atividade viável e competitiva. Para a aplicação em povoamentos florestais de baixo volume por hectare, a escolha do sistema de colheita ideal é fator determinante para o sucesso operacional e financeiro do processo. O presente estudo avaliou dois sistemas de colheita: um convencional - composto por: \"Harvester\" e \"Forwarder\" - e outro alternativo - composto por: \"Feller-buncher\", \"Skidder\", \"Flail\", \"Power-Clamp\" e \"Garra-Traçadora\". Os sistemas de colheita foram aplicados em florestas de baixo volume unitário, sendo a UP-A com 0,14 m³.árv.-1 com 48,07 hectares e a UP-B com 0,11 m³.árv.-1 com 80,88ha. Foi realizado estudo de tempo contínuo para o apontamento dos indicadores de desempenho de disponibilidade mecânica, eficiência operacional e índice de utilização, bem como coleta do número de árvores produzidas por cada máquina de cada um dos sistemas em ciclos de 30min. de forma aleatória. Os custos horários foram divididos em: custos fixos - compostos por: custo de depreciação, juros, seguros e estrutura - e custos variáveis - representados pelos valores correspondentes a: combustível, lubrificantes, mão de obra e manutenção. O custo de produção (R$.m-3 de cada máquina e somatório de cada sistema) foi obtido por meio da soma dos custos fixos e variáveis de cada máquina e divisão entre sua produção horária apontada pelos técnicos florestais ao longo do estudo. Na análise estatística, aplicou-se o teste de BOX-COX para avaliar a homogeneidade da variância da produção horária (m³.h-1) com a variância homogeneizada pela transformação logarítmica, fez-se a análise de variância (ANOVA) da variável m³.h-1 de cada um dos sistemas para cada uma das unidades de produção e, sequencialmente, realizou-se o teste de comparação de médias dos sistemas de colheita e unidades de produção, comparados pelo teste de Tukey a 5%. Os custos fixos do sistema convencional totalizaram 221,59 R$.h-1, sendo estes 52,77% dos custos totais deste sistema, já o sistema alternativo apresentou um custo total fixo de 668,55 R$.h-1, representando 45,75% dos custos totais horários. Os custos variáveis do sistema convencional totalizaram 198,29 R$.h-1, compondo 47,23% dos custos totais, e para o sistema alternativo, os custos variáveis totalizaram 792,68 R$.h-1, representando 54,25% dos custos totais. O custo de produção do sistema convencional na UP-A foi de 19,38 R$.m-³ e na UP-B foi de 23,85 R$.m-³. Já para o sistema alternativo, obteve-se na UP-A um custo de 14,62 R$.m-³ e para UP-B um valor de 19,99 R$.m-³. Em conclusão, verificou-se que, para ambas as situações de floresta estudadas, o sistema alternativo de colheita foi mais competitivo em relação ao sistema convencional. / The forest mechanized harvesting operation is a costly activity with many factors to be managed and controlled in order to become a viable and competitive activity. Thus when applied to forest stands with low volume per hectare, choosing the ideal harvesting system is a determining factor for the operational and financial success. The present study analyzed two harvesting systems, one named traditional, which is composed of \"Harvester\" and \"Forwarder\" and a second named alternate consisting of \"Feller-buncher\", \"Skidder\", \"Flail\", \"Power-Clamp\" and \"Grapple-Saw\". Both systems were applied to harvest forests of low unit volume, and the UP-A with 0.14 m³.tree-1 with 48.07 hectares and UP-B with 0.11 m³.tree-1 with 80.88 hectares. The study was conducted with continuous time for the appointment of the performance indicators of mechanical availability, operational efficiency and utilization rates, also was collected the number of trees produced by each machine in each system in cycles of 30 minutes at random. Hourly costs were divided into fixed costs, consisting of depreciation cost, interest, insurance and variable cost structure was represented by the cost of fuel, lubricants, labor and maintenance. The production cost of R$.m-3 of each machine and the sum of each system was obtained by the sum of the fixed and variable costs of each machine and divided by their hourly production indicated by forest technicians throughout the study. Statistical analysis was applied to the BOX-COX test to evaluate the homogeneity of the variance of output per hour (m³.hour-1), with the variance homogenized by logarithmic transformation was made the variance analysis (ANOVA) of the variable m³.hour-1 of each harvest system for each forest production units and sequentially held the mean test comparison of harvest systems and forest production units, compared by Tukey test at 5%. The fixed costs of the traditional system totaled R$ 221.59 per hour effective worked these being 52.77% of the total costs of the system, since the alternative system presented a total fixed cost of R$ 668.55 per effective worked hour, representing 45.75% of the total costs. The variable costs of the traditional system totaled R$ 198.29 per effective worked hour, composing 47.23% of total costs, and for the alternative system, variable costs totaled R$ 792.68 per worked hour effectively representing 54.25% of total costs. The production cost of the traditional system in UP-A was R$ 19.38 per m³ and UP-B of R$ 23.85 per m³, for the alternative system has obtained in the UP-A a cost of R$ 14.62 per m³ and for the UP-B R$ 19.99 per m³. It is concluded that for both situations of forests studied, the alternative harvest system was more competitive compared to the traditional system in terms of R$.m-3.

This diploma thesis is focused on analysis of the financial and operating indicators of the agricultural cooperative "Kalich Kamenice nad Lipou" in years 2002-2017. Thesis uses methods of financial analysis and intercompany comparison. For this purpose, is used analysis of ratio indicators, creditworthy and bankruptcy models, determination of criteria weights with Saaty's method and intercompany comparison with sample of companies using the point method. Cost analysis is in the separate part. Analysis of operating indicators include crop and animal production, where was shown the yield of selected commodities. In the next part is an overview of subsidies. All indicators were compared with the sample of companies. Results were summarized in final part and the company was classified positively.

Study object. The state managed forests of Middle Lithuanian plain landscape geographical region (Kedainiai, Birzai, Joniskis, Kaunas, Pakruojis and Panevezys forest enteprises) and Nemunas bottom-land plain geographical region (Tauragė, Jurbarkas, Sakiai, Kazlu Ruda and Marijampole forest enterprises). Study aim. To evaluate the forest yield capacity of nature and administrative units. Methodology. The forest yield capacity is evaluated by calculating the mean volume per hectare and by assessing the yield capacity using the methodology of S. G. Sinicin. Results. There was made a comparison of forest yield capacity between two geographical landscape regions (Middle Lithuanian plain and Nemunas bottom-land plain). It was assessed that the mean volume per hectare in Middle Lithuanian plain is 5,2% and the forest yield capacity (according to S.G. Sinicin) is 3,8 % higher than in Nemunas bottom-land plain geographical region. Further on it was made comparison between the mean volume and forest yield capacity per hectare in forest enterprises in these two geographical regions. It was assessed that the highest mean volumes have Kazlų Rūda, Šakiai and Marijampolė forest enterprises. The highest yield capacities (according to S.G. Sinicin) have Taurage, Jurbarkas and Šakiai forest enterprises. Key words: Middle Lithuanian plain landscape geographical region, Nemunas bottom-land plain landscape geographical region), forest yield capacity, mean volume per hectare. s 1 ha.

Submitted by Nathália Faria da Silva (nathaliafsilva.ufv@gmail.com) on 2017-07-11T14:37:35Z No. of bitstreams: 1 texto completo.pdf: 1828050 bytes, checksum: ee7e25a631fe3dafaa9c2639421e3a44 (MD5) / Made available in DSpace on 2017-07-11T14:37:35Z (GMT). No. of bitstreams: 1 texto completo.pdf: 1828050 bytes, checksum: ee7e25a631fe3dafaa9c2639421e3a44 (MD5) Previous issue date: 2003-08-06 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / Foram realizados três experimentos no período de março de 2000 a setembro de 2001. O primeiro (março a agosto de 2000) e o segundo (dezembro de 2000 a setembro de 2001) objetivaram estudar a dinâmica de produção do pasto e desempenho animal em capim-tanzânia (Panicum maximum Jacq. cv. Tanzânia) em lotação contínua com taxas de lotação variável, sob quatro ofertas de forragem (OF) (3; 7; 11; e 15% do PV). O delineamento experimental adotado foi em blocos casualizados, com três repetições. O terceiro experimento foi realizado de dezembro de 2000 a junho de 2001, simultaneamente com o segundo experimento. O objetivo foi estudar as características morfogênicas e estruturais do pasto, com e sem a utilização de gaiolas de exclusão de pastejo, nas mesmas condições experimentais anteriormente descritas. O delineamento experimental adotado para as avaliações foi em blocos casualizados, três repetições, com parcelas subdividas, onde as quatro OF constituíram as parcelas e as subparcelas foram constituídas das gaiolas (2). No intervalo de OF de 7 e 11% do PV encontra-se a faixa em que se deve ser manejado o capim-tanzânia, para a obtenção de altos ganhos médio diários, sem com isso, afetar demasiadamente o ganho por hectare. O manejo da pastagem, durante o verão-outono, nesta faixa de OF possibilita sobra de pasto, como reserva para o inverno. Esta faixa apresentouxiii os melhores resultados de crescimento e estrutura do pasto. Os resultados obtidos com gaiola de exclusão de pastejo devem ser utilizados com cautela, em experimentos de lotação contínua, pois ela modifica as características estruturais do pasto. Palavras-chave: dinâmica do pasto, gaiola de exclusão, ganho médio diário, ganho por hectare, lotação contínua, morfogênese, pressão de pastejo, taxa de lotação variável. / The first (March by August 2000) and the second (December 2000 from September 2001) objectified study the production dynamics of the pastures and animal performance in tanzânia grass (Panicum maximum Jacq. cv. Tanzânia) in continuous stocking with rates of variable stocking, under four herbage’s allowance (HA) (3; 7; 11; and 15% of LW). The adopted experimental delineation was in randomized blocks, with three repetitions. The third experiment was performed of December 2000 to June 2001, simultaneously with the second experiment. The goal was to study the morphogenetic characteristics and structure of the pastures, and the implications for the use of exclusion cages in continuous stoked pastures, at the same experimental previously described terms. The experimental delineation was in randomized blocks, three replicates, with treatments allotted to a split plot design, where four HA constituted the bits and split plot were constituted of the exclusion cages (2). In HA Interval of 7 and 11% of LW meets itself the band in which should be managed the tanzânia grass, for the obtainment of highest daily average gains, without with that, affect excessively the gain for hectare. The management of the pasture, during the summer-fall, in this HA (11% of LW)xv arrangement enables pasturage surplus, like reserve for the winter. This arrangement presented the best results of growth and structure of the pasture. The results obtained with pasture exclusion cage should be used with wariness, in experiments of continuous stocking, because it modifies the structural characteristics of the pasture. Key-worlds: continuous stoking, daily average gains, exclusion cages, gain for hectare, grazing pressure, morphogenetic characteristics, pastures dynamics, rate of variable stoking.

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.

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.