Percepções de acadêmicos da Universidade Federal da Fronteira Sul Campus Cerro Largo-RS acerca da gestão de custos rurais

Abstract

Cost management can be used by any business segment, with each segment having its own characteristics. Rural companies are increasingly incorporating cost management in the management of their properties, as the information provided by this management helps the manager in the decision-making process. In this sense, this research aimed to evaluate the use of cost management information in rural properties from the perception of academics in Administration and Agronomy courses at the Federal University of Fronteira Sul Campus Cerro Largo-RS. To answer the research problem and achieve the objective of the work, a qualitative methodological approach of a descriptive nature was used, based on the use of primary data that were collected through a structured questionnaire with open and closed questions, applied in the month of August of 2019 with 35 participants. For the analysis, the frequencies, the average and the dispersion measures were taken into account, as well as the use of graphs, tables and charts for the best visualization of the information. The results of this research showed that the investigated academics consider cost management information important for academic and professional training, as well as for management and decision making in rural properties. In addition, they identify the use of cost and method management information, and the costing system in rural properties, with the variable or direct costing method being perceived by academics as the most used in the management of rural properties. Furthermore, although it is low, there is the role of academics in implementing cost management information on rural properties, especially when it comes to information obtained through the separation of expenses, costs and investments. Thus, it was noted that university students agree that cost management information is important, since they identify the use of this information in property management, in the same way that they act in its implementation in the rural environment to which they are linked.