Análise da utilização de instrumentos da gestão de custos em empreendimentos agrícolas no munícipio de Maracaju-MS

Abstract

In the national scenario, agribusiness has an important participation, because it is he who has driven the economy in times of recession. The great advances that have been made within agribusiness are observed, leveraging the position of Brazil with other developed countries. The analysis of this scenario shows the need to implement a financial and cost management system that provides rural entrepreneurs with a better quality of information, in order to identify possible bottlenecks and to design a plan that allows the optimization of resources and corrections of failures, resulting in financial benefits. The present study aims to evaluate the use of cost management by rural enterprises in the Maracaju-MS region. For this purpose, a questionnaire structured with closed questions was carried out and applied to fifty producers and managers of rural enterprises in the region of Maracaju-MS. Analyzing the results, it can be observed that the majority of respondents recognize the importance of cost management and a large number of rural entrepreneurs claim to use this tool. However, an unsatisfactory level is observed with regard to the understanding of the costs themselves; however, most producers said they use these practices as an aid in decision-making.