Cost of breeding Charolais livestock

The cost of breeding of Charolais beef cattle maintained for research work in the Experiment Station of Instituto de Pesquisa Agropecuária Meridional at São Carlos, State of São Paulo, Brazil, was estimated. The objective of the study was: a) to collect the basic data needed to calculate the profitability of official research work; and b) to determine cost items applicable in breeding at the enterprise level. The research farm, with 268 animals, had a deficit, in 1971, of Cr$ 104,073.74. This is comprehensible because of requirements related to execution of experimental work. However, if computed only the cost items applied at enterprise as farm level, it was found that breeding of Charolais cattle, using the technical patterns recommended by research institutions, can offer returns of 16% over cost.