Gestão de unidade de produção familiar: estudo de caso

Abstract

In agriculture there is still little discussion about property management focusing on its costs and evaluation of results. This scenario is slowly changing, given the benefits it provides. Good management is responsible for the permanence of young people and their families in rural areas, as it can detect early failures and be able to correct it before it gets worse and the sale of the property is necessary. The present work aimed to evaluate the productive and financial management of a family farm in the municipality of Chopinzinho - PR, which works with dairy cattle breeding, colonial cheese production, cassava sales and grain cultivation. Data were collected through purchase and sale notes, annotations and conversations with the owners to verify the performance of each activity and its general context in the 2018 - 2019 agricultural year. indicators such as general indebtedness, rate of return, contribution of each activity, liquidity ratios and EBITDA margin. Based on the results, it was observed that its management needs greater attention in view of its low profitability. Thus, some suggestions were pointed seeking an improvement of the efficiency of the property.