Brasil
The growing internationalization in marketing requires the development of certification systems for beef, accepted worldwide, known as "cattle traceability systems." The process of deploying and maintaining traceability become operationally costly for farmers and costs should be accounted for. The objective of this research was to determine the costs of bovine traceability (Sisbov) in a complete beef cattle production system. Data were collected regarding the activity performed, time of activity, number of people and number of animals, as well as data on the herd, types of managements, indexes, structure, personnel, compensation costs and revenues for the period. With the costs and revenues from just the Sisbov the Gross Margin (GM) and Average Profitability (AP) were calculated. The total cost was R$ 7,642.23 and the cost per animal of R$ 3.49, for the herd of 2,184 cattle. The GM per animal slaughtered during the period was R$ 64.12 and AP was 338.94%, demonstrating financial gain. It is necessary to study the Sisbov, its generation costs, profitability and changes in other production systems for more accurate analysis of its potential economic impact
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