Sistema de controle financeiro nas propriedades rurais: um estudo de caso sobre a integração com a contabilidade

Abstract

This study aims to analyze the impacts of implementing an integrated financial control system with accounting in rural properties located in the cities of Dom Pedrito and Bagé, within the state of Rio Grande do Sul, Brazil. Two properties were the subject of the study, one located in Dom Pedrito, which began its activities in 2004, and another in Bagé, which initiated operations in 1998. Initially focused on cattle breeding, both properties currently also engage in the cultivation of rice and soy, catering primarily to cooperatives, mills, and slaughterhouses. A descriptive case study with a qualitative data approach was conducted through two interviews with rural producers and accounting professionals responsible for the properties. The interviews aimed to gather information about financial control before the implementation of the integrated system, the reasons for adopting the new system, its impact on problem resolution, improvements in the integration between financial control and accounting, observed benefits, challenges during implementation, changes in operational structure, improvements in operational processes, and suggestions for system refinement. The findings indicate that the implementation of the internal financial control system in conjunction with accounting led to significant improvements in the properties. Internally, restructuring occurred, establishing a new work approach. Operationally, enhancements were observed in inventory control, maintenance, and agricultural activities, resulting in a more consistent production flow by preventing unforeseen events. Financially, the system integration improved customer service quality with more accurate budgeting. Additionally, it notably enhanced the organization and efficiency of operational records, contributing to a more effective internal structure. In conclusion, the system implementation had a positive impact on the operations of the analyzed rural properties, promoting both operational and financial improvements. The system provided higher-quality and secure information to accounting professionals, solidifying itself as a strategic tool for the efficient management of these properties.