Análise de desempenho financeiro e produtivo na produção leiteira e de grãos em pequenas propriedades rurais familiares: um estudo de caso

Abstract

Small farms, as well as all organizations, need a correct management process in order to maximize the use of their resources and the results obtained, achieving profitability. However, the management process in small family farms is seldom exercised adequately. This research aimed to point out elements to improve this reality, with the development of a study in a small family farm that develops dairy and grain production activities. The objective of this study was to analyze the financial and productive performance of the main activities, in order to indicate possible contributions to the management. The methodology used was the elaboration and subsequent application of a research route through which the profile was sought, as well as the financial and productive aspects of the property in question. The case study involved a small family farm and the results were obtained from data collected from February to April 2018. The study also included participatory observation and documentary analysis as procedures in data collection and analysis. The results demonstrate that in the studied property there is the habit of elaborating financial, administrative or productive controls, thus facilitating misunderstandings about the real results of the cultures and works. The productive results indicated that the activity of grain production has good results, and the milk activity is deficient in some aspects. The financial results indicated damages with the milk activity that believed the owners to be the main source of income of the family. Finally, we conclude that property lacks continuous controls for more consistent decision making. Overall performance indicates weaknesses in the venture, requiring the incorporation of higher revenues and consequent results, reducing the threat to the capital of the property.