Gestão de custos nas pequenas propriedades rurais de Ivinhema-MS

Abstract

Family farming in the last years has been highlighting the country's economic scenario, due to the importance it brings internally, mainly in relation to GDP (gross domestic product), but it is still little discussed about methods of control and management of properties . Due to this lack of control, we sought to observe the methods used in the small properties of Ivinhema-MS summarizing our purpose in: How do Ivinhema-MS small farmers make use of cost accounting in the process of managing their activities? In the methodology, a data survey was carried out through the application of questionnaires with 65 small rural producers in the city. With the results it is remarkable that many have knowledge about the costs of cultivation, however 60% of the producers do not use any method of control to manage their activities, so they make decisions through the knowledge acquired over the years. Finally, we consider that the lack of knowledge of producers can even mean the level of dissatisfaction with cultivation, as confirmed by some of them, and that courses and training are ways to guide them to make decisions, as well as the valuation of public and private bodies with family farming, making sure with credit implementation, insurance, market access and technical assistance.