A importância de um modelo de gestão de resultados na atividade leiteira do pequeno produtor rural: um estudo de caso

Abstract

The study aims to testify the importance of management on dairy farming, by developing a model of control control of results in a rural property. It delineates to clarify, identify and analyze the cost of dairy farming activities through information concerning the period of august 2015 to july 2016, at properties located at Vila Santa Catarina, Salvador das Missões- RS. Among the activities developed at the property, dairy farming is the most attractive to the owner, who, however, neither know how profitable each activity is, nor an expense control have developed at the property. Study aims to answer the following matter: What contributions does a results management model bring to a small rural estate? This research is a case study, the collect data process was realized through documents provided by the property owner such as: invoices of purchases and sales, block of rural producer, bank statements, production controls and paychecks. Also, an interview with the property’s owner was conducted. After collected, data were analyzed and tabulated at electronic spreadsheets for display of the results. A simple model of expense and income control was created, adapted for the owner’s use. It is concluded that managerial control can assist the property’s owner at planning and control of activities, besides, it can also help on decision making, through the monitoring one can feel more motivated and further, detect bottlenecks within different activities of his property.