Gestão de custos rurais: aplicabilidade dos conceitos em grandes empresas rurais e uma propriedade da agricultura familiar

Abstract

Cost management can be used by small and large companies, each of which has its own characteristics, depending on the activity it carries out. Any enterprise needs management and control of costs, helping the manager at the moment of decision making. In this sense, the main objective of the study was to apply the concepts of cost management to the large rural companies listed on the BOVESPA and to the activities of a family farm in the Region of Missões/RS, based on the data available. In order to answer the research problem and to reach the objective of the work, a descriptive qualitative approach was used, seeking information from the management reports of a company from each segment: agricultural, livestock and agroindustrial. In addition, documentary information on a family farm property was used, as well as the application of a questionnaire to the manager. For the study, rural companies listed on the BOVESPA were used to verify through content analysis which concepts of cost management are possible to apply. Subsequently, the application of a case study in a family farm property of the Missões/RS region, also in order to verify if the concepts of cost management are applicable. The research results showed that concepts such as product cost, profitability and profitability are considered important, both for application in rural companies listed on the BOVESPA and in the ownership of family agriculture. It is also highlighted that in the manager's view the concepts of profitability, profitability, product cost, margin of safety and cost/volume/profit analysis bring important results for the property in the development of its activities. We conclude that a set of cost management concepts can be used both in large and small rural properties for the diversity of information generated.