ANDRADE, J. C.; ANDRADE, Jucimar Casimiro de.
Résumé:
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.
