Planejamento e controle gerencial: um estudo de gestão para propriedade rural Santa Idalina no município de Dom Pedrito-RS

Abstract

Milk production is on the family farm, it is also observed that in recent years, this activity has intensified agribusiness so increasingly competitive. This study aims to study a model of the current financial and economic management suitable for a small farm in Dom Pedrito - RS. It is indispensable to the farmer-depth knowledge of your business . There is still a need for adoption by the farming enterprises, administrative templates that seek to reduce production costs and increase revenue through the use of an appropriate management tool. The aim of this study farm is located 2 km from the town. Access to the property is made by the RS - 630, having its own area of 73 hectares. The property is framed as family farming. To achieve the proposed objectives the author used the Software management Ruralpro 2010. This allowed for simple and objective way to analyze the economic and financial performance of the farm studied and its activities generate different simulations of mined areas, clearly delimiting the possible problems and economic outcomes. The data were collected between the months of May and August of the year 2013, seeking the same by receipts and notes in notebooks or diaries. Currently has four types of income by selling milk which totals a percentage of 61.67 % of total income followed by sale of oxen with 20.15% and the rest at around 18 % , and from the sale of calves and cows disposal , totaling R $ 35,738.93 . The property had a profitability of dairy farming around 29.53 % (excluding depreciation and opportunity cost) to reach the equilibrium point, it means a percentage of 55.66 % and the amount sold. It was concluded that the use of management software, provides information to the manager who aids the decision-making process of rural activity. The management and production planning allow improving economic and financial performance of rural activity.