<b>Contabilidade como ferramenta gerencial para a atividade rural: um estudo de caso</b> - doi: 10.4025/enfoque.v25i3.3452

Abstract

This study aims to show the importance of Rural Accountancy for the small, medium and big rural producers, as a management tool that allows, through the accountancy information, the planning and budget control for the decision making; information that are indispensable for the planning and crops diversity and for the sector modernizing. It's about a case study done with rural producers in a municipality placed in the East region of Paraná. It has been realized that the rural accountancy is still an administrative tool, less used by the researched rural producers, that when use it, apply it only to tributary purpose. The research has showed the lack of knowledge and low interest by the rural producers in using management accountancy as a tool to help on decision making. The accountancy offices owners have showed interest in creating Rural accountancy, but it has also been noted, the lack of professional qualification to execute it. The research also points out the agricultures, beyond showing resistance to the accountancy usage, they have showed worriment with the fisco and, unfortunately, the lack of trust on the professionals that work on the accountancy creation.