RESUMO -O objetivo neste estudo foi avaliar o custo de produção e a resposta econômica da utilização de casca de soja (CS) associada a duas fontes de nitrogênio não-proteico (NNP) na terminação de cordeiros em confinamento. Foram utilizados 80 cordeiros mestiços Suffolk, com idade inicial de 69 ± 6 dias e peso vivo inicial de 23,11 ± 1,78 kg. Os animais foram distribuídos em quatro grupos, cada um com uma dieta formulada com uma fonte de NNP: grupo ureia convencional, na proporção de 1%; grupo ureia protegida, na proporção de 1%; grupo ureia protegida convencional, na proporção de 1% + 0,5% de ureia convencional, da dieta total, respectivamente; e grupo controle, sem fonte adicional de NNP. O custo total de produção do cordeiro até a desmama foi de R$ 85,27/animal. Entre os componentes desse custo, a categoria de ovelhas foi a principal contribuinte, com 68,55%, seguida pelos custos referentes ao próprio cordeiro (0-67 dias), que representaram 25,57%, e a dos carneiros, com participação de apenas 5,88%. O custo total médio da terminação em confinamento foi de R$ 57,73/cordeiro. Economic results of feedlot lamb using soybean husks associated with different non-protean nitrogen sourcesABSTRACT -The aim of this study was to evaluate the production costs and economic return of soybean husks (CS) associated with two non-protein nitrogen (NNP) sources, in feedlot finishing lamb. Eighty (80) Suffolk cross lambs, averaging initial age of 79 ± 6 days and initial live weight of 23.11 ± 1.78 kg were used. The animals were grouped in four experimental lots accordingly to NNP source: conventional urea group (CUG, n = 20), which received 1% of common urea; protected urea group (PUG, n = 20), which received 1% of protected urea, at the ratio of 1% + 0.5% conventional urea, of total diet, respectively; and control group, with no additional source of NNP. Total production cost (CT) of lambs at weaning was R$ 85.27/animal. In this cost ewes contributed with 68.55%, followed by the lamb cost (0-67 days), which represented 25.57% and rams with only 5.88%.The average CT in feedlot finishing was of R$ 57.73/lamb. Effective operational cost (COEf) represented R$ 57.35 or 99.33%of CT finishing. Variables of higher representativeness of COEf were: ration (61.56%) and taxes (31.06%). Diets with higher positive gross margin (MB)/lamb were GUC and CG (R$ 1.77 and R$ 44.35), respectively. All diets presented negative net margin (ML) and economic return (RE). In finishing systems of feedlot lamb, the use of diets with no additional source of non-protein nitrogen is the option that allows better economic and productivity results.
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