A contribuição da análise contábil e financeira em uma propriedade agrícola de Dom Pedrito-RS

Abstract

With the intensification of the national agribusiness , rural properties will then be considered businesses needing to adapt to the requirements of agriculture industry and the consumer market . This study aims to analyze a farm , located within the municipality of Don Pedrito / RS . The farmer is great uncertainty in the time to cultivate your land , then the emerging importance of rural accounting as a tool for planning and analysis , as well as a tool to support decision making . How does rural accounting can contribute to minimizing the problems exposed ? The objective of this study is to analyze the financial aspects of a farm of Don Pedrito / RS , in order to guide the producer decision making . Because the need for strategic planning in rural business contributes to the improvement of production processes, technological and managerial skills of farmers , in addition to adding value to goods prioritized in order to maximize business competitiveness , the perpetuation of the business and profitability of ventures . The case study was conducted in a rural property located in Dom Pedrito - RS , in the period from July to October 2013, where we used information and financial statements of the rural company and tried to bibliographic literature basement area accounting and financial support to provide reference for the subject studied, analyzed and interpreted . The study had a type of diagnostic, research aimed at the diagnosis of an organizational situation usually do not carry a very high cost , but are hampered because the problem of data confidentiality or distrust of the entrepreneur to open information to trainees . Before the proposed problem realizes that the contribution of accounting as a management tool , it 's from the moment that aggregates through the accounting of the facts and their analysis , able to take decisions that will guide administrative actions in sequence its operation .