Análise do grau de utilização da contabilidade de custos na gestão das empresas produtoras de grãos em Dourados/MS

Abstract

Agribusiness in Brazil through its global market share has shown the economic and social short - importance because they contribute to the generation of income and employment in the country. However, many rural enterprises suffer to retain productive due to multiple factors. However in an unstable economic market as with agriculture, since those who establishes the value is the buyer. The situation always becomes fickle, demanding the rural entrepreneurs discover or develop forms and procedures that help to reduce production costs and thus enables a higher value on their profitability. However, the deficiency in controlling costs can impair decision making and induces rural enterprises to face serious problems in their management. This work aims aimed at assessing the extent of the use of cost accounting in the management of agricultural enterprises producing grain Dourados / MS. Being evaluated by data obtained using a structured questionnaire in 31 rural businesses in the city mentioned. Where the results revealed that among rural entrepreneurs themselves, there is a knowledge and awareness of the importance of the use of cost accounting in their businesses, but the producers made irrelevant stance to adopt it, as they are accustomed to employing it to your way, impairing its efficiency in controlling costs.