Adoção das práticas de contabilidade gerencial nas lavouras de café por produtores rurais

Abstract

The Coffee culture is an important economic activity for the national economy, generating employments and exchange value to the country. In spite of Brazil to be a traditional exporter of coffee, he comes suffering with the increment of the international competition, be for the largest participation of another producers, be for the largest demand for the quality. That larger competition rebounds in the profitability of the farms, once the competition ends for reducing the international prices, at the same time in that elevates the landing of demanded minimum quality. Before of that scenery, it is waited that the producers invest in a better administration of its farms, especially in relation to the poll and analysis costs and adoption of productivity indicators. Position that, this work analyzed the adoption of practices of managerial accounting, in the farm of coffee, for rural producers, taking as starting point the following research subject: " which the accounting information used by the farmers in the administration of its farms "?. did it Look for, like this, to reach the following objectives: i) to verify as it is made the planning of the crop and of the farm; ii) to discover as the budget of the expenses of the production is prepared and of the crop; iii) to examine as the poll of the production costs is processed and of the crop; iv) to identify as the acting of the farm is measured and of the crop and v) to analyze the importance of the cooperative in the supply of technical, administrative attendance and in the sale of the production. The information takings as base for the study were obtained close to by means of a study of case multiple four great rural producers cooperated in the area of Guaxupé, state of Minas Gerais. The research verified that the managers use the accounting firstly to execute fiscal demands and later as form of control of results. The research also concluded that the used report is the cash flow, that also supplies data for the preparation of bills to the tax collection, and that all the producing interviewees hurry the costs of the crop and of the farm, and two of them work with a costing system that is integrated into the accounting system. At the end, the work proposes some models of accounting reports, of system of poll of costs for crop and for the farm, and of some indicators of financial analysis, of profitability and of acting.