Análise do desempenho financeiro em uma pesquisa propriedade rural de produção agrícola: um estudo de caso

Abstract

Agribusiness is an extremely important sector for many rural families around the world. In Brazil, the agricultural sector stands out, because the unique characteristics of the region, such as the abundance of water, favorable agroclimatic regions (soil, luminosity and temperature conducive to production) and technology, become important factors in productivity efficiency. Due to these characteristics, agribusiness can provide the Brazilian rural producer with maximized profits if there is a financial planning in the entire production process, from the preparation of the land, to the final commercialization of the grains. Even in the face of an optimistic picture of Brazilian agribusiness, one question remains: Does the financial performance of a small Brazilian rural property, producer of corn and soybeans, also provide profits to the producer? In order to answer this question, this study has the general objective: To analyze the financial performance of a small rural property, producer of corn and soybean, through a case study in the municipality of São Carlos SC and as specific objectives: To carry out a theoretical review on the subject, identifying financial performance indicators applicable to small rural properties; Structure an objective roadmap of financial performance analysis for the rural property; Carry out a case study aimed at validating the proposed script and identifying the results in a small rural property; and, still, Analyze the data and offer recommendations based on the results. In order to achieve the objectives, this study is characterized by a qualitative nature, striving to understand, interpret and with the meanings of the facts, being characterized as descriptive, the information necessary for the development of the calculations, were captured through interviews with the property managers, in addition to some invoices and notebook of notes. The results, finally, demonstrate that the financial performance of the rural property producing soybeans and corn analyzed in this study, had a net profit of 50.93% on gross revenue, with corn production as the highest income for the owners in the period. studied.