Análise de desempenho na bovinocultura de corte, frutas cítricas e erva-mate: um estudo de caso

Abstract

Rural properties, whether family or corporate, regardless of their size, need tools that allow and assist in improving their controls and to support the manager, who, as responsible for monitoring the production process, planning and control, to better decide and evaluate the results in order to maximize them, can access reliable data related to the decision. In face of this context, where the need for better control is being drawn, the objective of this work was to seek alternatives to present elements that allow the identification of data and measurement of productive and financial performance for rural properties that develop beef cattle breeding, citrus (orange) orchard, and yerba mate production. The theoretical foundations were based on concepts related to rural administration, property profile, and related to beef cattle, citrus orchard, and yerba mate activities, pointing out elements about their researched processes, presenting the referred indicators. The research study object comprised the analysis of the performance of rural properties, exposing elements for such and demonstrating its validity before the case study of a specific property. The data were collected through an instrument developed by the author based on the data accessed and with the objective of calculation, elaborated by means of the literature review carried out, culminating with the application in onsite verification through documentary research. The data analysis followed theoretical indications that showed out the expected performance parameters. With the verification of the results, it was found that the rural property studied presented positive financial results for the three activities evaluated; in relation to the productive performance, the beef cattle-raising activity did not meet the two indicated parameters, because there was an increase in the land area that demands a larger herd to increase production and needs a greater daily follow-up of herd events in relation to newborn calves; The orange orchard was below the productive parameter presented, because there was the expansion of the area for the activity with the insertion of young plants that are developing and still do not present all their productive capacity interfering in the total production of the area; finally, the yerba mate that in the productive performance satisfactorily met the established parameter with the lowest production cost. Finally, it was observed that with the calculation tool it was possible to obtain data for the analysis of the productive and financial performance of the activities and the property, providing precise information for planning, control and decision making of the rural property, thus contributing to its correct management.