Análise de correlação entre os indicadores econômicos do agronegócio e a receita líquida das empresas do segmento de agricultura registrada na BOVESPA.

Abstract

Technological advances have provided for companies a multitude of opportunities of creation and development of his administrative structure and also his industrial and technological park, expansion of this knowledge can be seen in practically all branches of the market, including companies in the agricultural industry because the global agribusiness and specifically Brazil are increasingly competitive and dynamic, as corroborated by the Agriculture Ministry (2011) by stating that Brazilian agribusiness activity is a prosperous, safe and profitable. With a diverse climate, regular rain, abundant solar energy and almost 13% of all available freshwater on the planet, Brazil has 388 million hectares of fertile arable land and high productivity, of which 90 million have not yet been explored. It is this context that can develop Accounting an important role by controlling assets, reduce costs or as a management tool that helps mainly in economic and financial management of a rural enterprise. So it is crucial for any company to understand or even to predict the variables that interfere in the macro environment income earned. Meanwhile, this study aimed to analyze the existence of a possible relationship between the net proceeds f r om three companies registered in the Bovespa's website (Stock Exchange in Sao Paulo-Brazil) and two indicators that measure the fluctuations in the production of goods in the agribusiness sector between the years 2001 to 2010, through the adoption of statistical tools (regression and correlation) with the formulation of hypotheses that have presupposed the existence of correlation. In addition to verification of the GDP share of agribusiness in Brazil's GDP, taking into account the strong dependence of our economy has produced the goods and supplies in the field. Regarding the methodology it was classified as quantitative, because it gives a statistical treatment for data, inferred by analyzing descriptive without the essence of the sample analyzed, bibliographic and document the characteristics and qualities of resources used. The tabulation and data processing were performed with the help of Microsoft Excel® 2007 and the results interpreted coming to this conclusion that among the three companies analyzed Rasip and SLC had great influence in their revenues by exogenous variables GDP Agribusiness and the Systematic Survey Agricultural Production (SSAP), respectively, and the company Renar had a significant correlation, but this correlation cannot be entirely associated with the variation in the Agribusiness GDP, in which case, it will be interesting addition of new explanatory variables that are related to their main activity. It was concluded also that the knowledge of market fluctuations is important for any company but especially for the agribusiness sector, because these recorded greatest impact on profitability, particularly when related to fluctuations in the production of the field.