Custos nas propriedade rurais: um estudo sobre o uso de informações e controles

Abstract

This final course project addresses the use of cost information and controls in rural properties, investigating how they manage control processes and utilize financial and cost information to manage their activities. Within this scope, the main objective was to understand the cost management practices adopted, record-keeping methods, and provide contributions to overcome potential gaps in the process, aiming to improve the performance of these properties and, consequently, enhance the quality of life of the families involved. The methodology employed was a case study with a qualitative approach, using a questionnaire based on Vorpagel, Hofer, and Sontag (2017) as a data collection tool. This questionnaire was applied to a sample of active members of a credit cooperative, randomly selected. The data collected allowed for the identification of the producers’ profiles, cost control practices, and challenges faced in adopting cost management and control methods. The results show that, although the producers recognize the importance of cost management, most still use informal recording methods, exposing themselves to incomplete data and, consequently, greater risks in decision-making. Respondents demonstrated interest in specific training to improve their financial practices, among other aspects, highlighting the importance and need for initiatives aimed at qualifying rural property management. The research conducted supports the conclusion that, within the scope of the respondents, there exists a reality typical of what is empirically observed in most properties. Based on the responses obtained, it is understood that the proposed objective was achieved, as it was possible to identify a scenario encompassing the understanding, practices, and profiles of the participating rural producers, which seemingly can be extended to the majority of rural producers in the region. In addition to the presented data, the study enabled the identification of gaps related to training and the implementation of more secure controls by activity, including the use of technologies, as well as the potential implementation of segmented controls by activity and their respective feasibility analysis.