Integração operacional e administrativa nos controles de inventario de bovinos para efeito de atendimento as exigências fiscais e contábeis em atividade agropecuária: um estudo multicaso

Abstract

Livestock production corresponds to the set of techniques used and intended for the creation and reproduction of domestic animals for economic purposes, these animals are commercialized and supply the consumer market. Livestock farming is an activity linked to the raising of livestock and other livestock, this branch produces important raw materials that supply agroindustries, such as meats for slaughterhouses, skins in the leather industry, milk for dairy products and many others. This work was carried out with the purpose of identifying the processes used in the inventory controls of the integrated stocks of cattle in compliance with the fiscal and legal requirements. The methodology of this study is characterized as qualitative, descriptive and performed through unstructured interviews, a study of muletics. At the end of the study it can be concluded that the permanent inventory method is more efficient and the method of valuing stocks based on market value is more viable and more used. In this way, this work seeks to contribute with more practical forms of management and management of bovine herds that can improve the performance of the activity and, also, to help in the decision making in order to allow the realization of increasing financial and economic income for the agriculturist.