Diagnóstico e análise de desempenho na gestão de propriedades rurais familiares: um estudo de caso envolvendo produção leiteira e suínicola

Abstract

Agribusiness and family agriculture are upward sectors in the Brazilian scenario. In the year 2017 the Agribusiness Pib grew with values above the growth of the country's economy, reaffirming the importance of such sectors. The importance is not only the country's economy but the development and sustenance of the family, especially when it comes to small family farms. Faced with such a situation, it is essential that rural producers view their properties as companies and use management techniques and tools to manage them and obtain more positive results. Analyzing the productive and financial performance makes it possible to visualize the real situation of the property, and thus identify weak and strong points to elaborate strategies of improvements in the property. In this scenario, the main objective of this study was to identify a useful diagnostic route for the analysis of the productive and financial performance of small family farms. In the present study, attention was focused on properties that develop dairy and pig production activities. The methodology used was a qualitative approach, with bibliographical, documentary, in loco and field research, through a case study. Data were collected through on-site visits, involving participant observation and documentary analysis. In order to facilitate the data collection, the study had the application of a script of questions identified during the theoretical review, thus enabling the identification of technical and financial information regarding milk and pig farming activities. The data were organized in electronic spreadsheets, with the preparation of the statements of income and balance sheet, and subsequent calculation of technical and productive performance indicators. The results showed the need for improvements in activities in order to obtain more efficient and profitable technical results. Pig production was profitable, with a prospect of increasing profitability after paying the financing obtained for the expansion of the activity, as it was found that the lack of working capital still in the construction of new structures for swine farming interfered in the development of the business. As limitations, it is verified the absence of reproductive data in the milk activity; as well as more concrete costs and expenses data. For future studies, it is suggested to complement the present structure with the elaboration of a simplified route of analysis of investments for rural producers and studies aimed at the elaboration of strategic planning for small farms, involving analysis of structure, resources and family succession.