Uma proposta de acompanhamento e controle de custos na atividade orizícola

Abstract

This study aims to demonstrate the importance of controlling costs in a small rural property, and through this control to emphasize the possibility of planning and decision making through the accounting information generated. It is also the use of accounting rural, tool little used by small rural producers, lifting up the causes of this lack of use of both controlling costs, both control of costs, as rural and the accounting of how the process should be organized so that it can perform the same. To obtain the data it was using a case study, a small property in rice, located in the central region of Rio Grande do Sul, in the city of Restinga Seca. Seeking to explain the problem of how to control costs, starting from a general analysis for this specific activity, and over the values applied to the technical evaluation of results. Based on the system cost by variable, set up a system suitable for the activity under study, for easy access and understanding, which, even the producers could maintain and update information. Because no one better than himself to learn all that was spent on production, but these should be accurately recorded and, therefore passed to the general control of production. So the producer would need the knowledge of a professional accounting only to analyze data and assist in decision making.