A Utilização das informações contábeis para a gestão de uma empresa rural-Itaporã (MS)

Abstract

The rural enterprise management is centured on the decision making process, and the administrator is a decision maker. Thus, it is necessary to know the process well, so that it can be improved to meet the objectives and goals of the producers.. The general objective was to investigate the types of information issued by accounting and what data needs for the management of a rural company, located in the municipality of Itaporã MS. The theoretical framework deals with accounting, management accounting, rural enterprises, agricultural accounting and rural management. The research sample, classified as descriptive and of approach, was quantitative, was composed by the answer of the owner of the rural company to a questionnaire with closed questions. The results obtained, in the analysis of the questions, showed that the producer effectively uses the accounting and management controls in the management of his activities. It was also verified that the main information needed for the management of the company are those of cash flow, which assists in the finances and decision making of the company.