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The study was conducted in Carbo, Sonora, Mexico, in 2019, with the objective of determining the efficiency in the use of environmental assets comparing the strategies of production and export of castrated calves and calfs evaluating: 1) Early weaning of castrated calves and calves for export (DP) and 2) Control. Sixty animals at random from a group of 100 cows five years of age were selected Charbray race. For each treatment, 30 animals, 15 were female’s offspring and 15 male offspring. The variables evaluated were: (1) Weight at weaning of calves, (2) Weight of cows at weaning, (3) Weight sale of the offspring; (4) Weight and body condition of cows at weaning, pregnancy rate and calving interval, (5) Production Costs of kilos of meat and (6). Projection of profitability in three scenarios in an area with capacity for 100 animals. All variables were analyzed using analysis of variance (P<0.05). The financial runs were carried out with computer software for the analysis and evaluation of agricultural investment projects. The average daily gain of the offspring was 1.37 and 0.51 kg/ animal/day for the DP and Control treatments, respectively. The calving percentage of the cows was 95 and 50% and the number of days open was 90 and 213, for the PD and Control treatments, respectively. The control treatment presented lower balances during the 10-year projection and range from $ 84,740 pesos to $ 222,343 pesos annually. With the DP the best results are obtained, with annual earnings that fluctuate from $ 1´328,517 pesos to $ 1´575,704 pesos. The results of the financial analysis show that the greatest benefit is achieved with the DP production system since it allows to maintain the production of calves males and females for export in a sustained manner during the 10 years of the project and where an additional $ 10,328 pesos can be earned on average for womb per year, compared to the Witness; which presents lags in the production cycles caused by the large number of open days, low calving percentages and high production costs so that the fixed costs can be offset.


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