Adoção de ferramentas gerenciais por produtores de soja do município de Júlio de Castilhos/RS: Uma análise qualitativa

Abstract

This study investigates the use of managerial and accounting tools by three soybean producers

in Júlio de Castilhos, RS, aiming to understand how these instruments are applied in decision- making and financial management in the rural sector. This qualitative research is based on semi- structured interviews, analyzing practices related to financial control, planning, risk

management, and the adoption of technologies in agricultural property management. The descriptive methodology employs content analysis to interpret responses, enabling a detailed view of the producers’ perceptions and strategies. The findings reveal a strong emphasis on financial control, with cash flow and budgeting identified as essential tools. Benchmarking and cost analysis are also adopted, while break-even calculations are used occasionally. Two producers utilize integrated management systems, though reliance on traditional tools like Excel spreadsheets persists, highlighting varying levels of professionalization. Risk management strategies include agricultural insurance and future sales contracts to mitigate price fluctuations and adverse weather impacts. Efforts to integrate technology, such as ERP systems and precision agriculture maps, were noted but inconsistently implemented. Challenges like crop failures have negatively impacted cash flow, underscoring the need for greater financial planning and resilience. The study also identifies gaps in the use of advanced accounting tools, such as income statements and balance sheets, limiting in-depth financial analysis. This reflects a predominant view of accounting as a fiscal requirement rather than a strategic tool. Ultimately, the research suggests that adopting more sophisticated managerial practices, coupled with training initiatives, could enhance the financial sustainability and performance of agricultural operations.