Gestão contábil de pequenos empreendimentos de piscicultura em Itaporã-MS à luz da economia solidária

Abstract

This study aims to identify and analyze the form of management of solidarity enterprises, as refers to accounting in these types of enterprise, analyzing the accounting procedures used in the activity. More specifically, the research was done with the small producers of fish farming in the city of Itaporã-MS, when we attempted to identify uses and how to use accounting in their activities, as well as knowing the property, the routine of a fish farmer. Brief history of fish farming in Brazil is presented along with a brief explanation of the practice of farming and the importance of accounting control in fish farming activities. The paper presents the concept of social economy, the benefits it can bring to small enterprises in collective action. In the work context presents the Incubator of Social and Solidarity Technologies (ITESS / UFGD), which implements programs on developments of Solidarity Economy, a dialogical educational process structured on the principles of solidarity economy, in social, economic and political spheres. ITESS develops Incubator Project Shares of Social Technologies and Solidarity for the development of Aquaculture and Fisheries in the Territory of Citizenship Great Golden, which aims to set goals for the Fish Chain, seeking improvements in the living conditions of the communities involved, encouraging growth of fish farming in the territory in order to generate jobs and income.