Controle e informações gerencias: identifcação da qualidade informacional em propriedade da agricultura familiar

Abstract

Family farming is considered one of the pillars of Brazilian development and has specific characteristics that allow its existence to the present day. However, understanding the social transformations, this sector is also subject to change. Thus, this work's general objective is to identify the management qualification in a family farming property using a control tool and management information. This research is classified as qualitative, and it is a case study with data collection taking place on a rural property in the municipality of Sul Brasil – SC. To recognize the space and the situations in which the property is, documents, notes, records, reports, and movement data (purchases, sales, expenses, receipts) were evaluated, which served to feed the management information system. From this step, it occurred the implementation of a system, which was executed through Microsoft Excel and, consequently, there was the generation of reports that were analyzed. In addition, there was a semi-structured interview with the rural producer, considered the manager in this study. The reports presented in this work include the control of Duplicates to be Paid and Duplicates to be Received, The Daily Cash Flows (projected and accomplished), and the Variable Costing of the four activities. The analyzed activities of the property comprise the production of pigs, poultry, raw milk, and wheat. Through the elaboration of the reports, management information was obtained regarding the contribution margin, break-even point, margin of safety, and degree of leverage, among others. From the interview with the property manager, it was identified that he did not know the reports and management information presented and understood its importance for use in the property. These reports served for the producer to understanding the importance of an information system since they allow the control of expenses and earnings, influencing possible investments and assisting in decision-making. In conclusion, this system can be one of the means of demonstrating that the administration can contribute to the control and development of family farming.