Análise do controle contábil e gerencial nas empresas rurais na região de Dourados-MS

Abstract

This work aims to analyse how the farmers from Dourados-MS do their accounting and management control. In another words, it aims to ascertain if accounting and management methods are used in the decisive process, since the lack of knowledge about accounting by the rural businessmen has hampered the efficient and effective management of their business. The methods used to achieve this purpose were: descriptive research, literature research, survey with quantitative approach and the application of a structured questionnaire to 62 farmers. The consonants analyses the accounting and management methods in the decisive process were carried out so that the accounting management tools used by the farmers were identified. The accounting methods applied in the management of rural business and the use of accounting information were presented to assist the management and decision-making process. The results indicate that most of the surveyed farmers have knowledge about rural business costs and about the importance of accounting and its tools, although they don't use it to support the management and decision-making of their rural business. It is concluded that the accounting and management control is performed, but the reports are prepared by the farmers themselves, what undermines the reliability of the reports and affect the management and decision- making process.