VIABILITY ANALYSIS FOR IMPLEMENTING A CROP-LIVESTOCK SYSTEM IN A RURAL PROPERTY IN WEST PARAN & Aacute;

The livestock activity plays an important role in the country's economy and is represented by both small producers and large ranchers, both responsible for the competitiveness of Brazilian agribusiness. However, to have a financial return to the creators, efficient accounting management and extensive knowledge of the business are necessary. Thus, the aim of this study is to analyze the economic feasibility of implementing the crop-livestock system, compared to the current traditional system in a rural property, to maximize its results. Interviews, documentaries, and bibliographic research were used as data collection instruments. As for the results, the research is characterized as descriptive. After collection, data were subjected to variable costing and the break-even method. It was found that after the implementation of the crop-livestock system, some fixed costs were mitigated and, even though the variable cost increased, the total unit cost decreased, which allowed maximizing the farm's profits. As a managerial contribution, the article offers a detailed comparative application model for cost control between the conventional system and the crop-livestock system. Theoretically, it contributed to the discussion on characteristics of cost management in animal protein production activities.