A utilização da contabilidade na tomada de decisões das empresas rurais

Abstract

This paper evidences a study carried out among rural producers in the Tupanciretã region, Rio Grande do Sul, in order to identify the knowledge of these producers in relation to rural accounting, as well as the degree of utilization of the financial statements and accounting tools as support in the process Management of rural properties. This applied research is classified as a descriptive research regarding the objectives and as a bibliographical review and field research regarding the technical procedures. From the evaluation of the answers of the questionnaires sent, it was evidenced that most of the producers have as main activity the soybean plantation and the cattle raising. These producers do not have extensive knowledge and do not use rural accounting and financial statements to manage their properties. Data management is done using controls such as spreadsheets and miscellaneous annotations. Although farmers understand how important rural accounting and financial statements are, they do not make use of them because they believe that the generation of information is cumbersome and expensive.