A visão do pequeno produtor rural sobre o uso da contabilidade como uma ferramenta de gestão.

Abstract

Accounting used as a management tool allows the small rural producer, based on accounting information, to carry out a planning together with the budget control to make their decisions without running big risk, thereby helping to reduce costs and comparison of results obtained. The present work had as objective to analyze the vision of the small rural producer on the use of Accounting as a tool of management in the rural activity. As methodology, we used bibliographical, exploratory research, a field study with a quantitative approach. It was found that 67% of the rural producers interviewed do not separate their private spending from rural activities. For 53% of respondents, the prices of products traded are defined by the buyer market and 73% are unaware of the purposes of accounting. The general results highlight the need to recognize accounting objectives by the small rural producer and the use of accounting as a tool to support the management of small rural properties, given the shortage identified by the study.