Análise dos custos operacionais e da viabilidade da produção de alevinos revertidos da tilápia - Oreochromis mossambicus na empresa Aquapesca, distrito de Inhassunge, Zambézia

Abstract

The present study had as objective to analyze the operational costs and the economic viability in the production of sexually reverted fingerlings of Oreochromis mossambicus tilapia. The study was carried out at the company Aquapesca, located in the district of Inhassunge, Zambézia province, from October to December 2016. The study was subdivided into two stages, the first one being the data collection, through the execution of 8 production cycles, and in the second stage was made the estimation of the operational costs. For the costs estimation, a survey was made of all the resources used in the different stages of production, which were grouped into fixed and variable costs. The viability of production was estimated trough the profitability indicators (break-even point, profitability index and gross margin). The production cost per cycle was estimated at 15,633 meticais, equivalent to a unit cost per fingerling of 2 meticais. The feed was the most representative item in the composition of costs, accounting for 50% of total costs, followed by labor costs which represented 15% of total costs. The analysis of the profitability indicators shows that the production system is economically feasible, with break-even point being established with the production of 3,000 fingerlings per cycle. The profitability index was 31.7% in relation to the revenues, with the gross margin of 46% in relation to the invested capital and a profit of 1 metical per fingerling produced.