Gestão da propriedade rural: um estudo de caso contemplando a utilização de indicadores de desempenho

Abstract

The management of rural properties is of extreme importance in order to be profitable, so a lack of ownership is identified in the analysis of the data generated by it, in order to obtain information of paramount importance for decision-making. In this sense, the problem of how to organize the information and analyze the performance in a small rural property was investigated in order to improve its management. The objective of this study was to identify the main characteristics and management needs of a rural property, to present a proposal, including information and indicators for performance analysis. The research has a qualitative methodology, which seeks to understand the phenomena, applied, exploratory and descriptive. The results obtained through the research demonstrate the economic-financial situation of the rural property, its liquidity of 3,19 at the end of the research, solvency indexes in growth, with all the profitability reached 2,27 in the first two months and 0,45 in the last. In its balance sheet analysis, it is verified that financially the property is optimum for the good results of previous periods, but economically unstable, soon to a fall in assets of fixed assets and increase in the circulating assets, its indebtedness is low, not working with large percentages of third-party capital, emphasizing the conservatism of property. Its profitability is not unstable because of the turbulence that it has been suffering.