A utilização das informações contábeis na tomada de decisão pelos gestores do negócio pecuária bovina de corte, na região de Nova Andradina, MS

Abstract

The beef-cattle segment of the livestock industry occupies a very important position in the Brazilian economy. As in any other business venture, management in this segment requires reliable information as the basis for taking decisions. Therefore this study examines ways in which accounting can be used to help beef-cattle raisers and agricultural producers in general enhance their operational, economic, and financial management and obtain guidance to help them run their businesses efficiently. The basic concepts of beef-cattle raising are explained and some market data presented in order to introduce readers to the subject and point to the current business outlook for the segment. I then proceed to outline a number of accounting concepts and the way in which they may be deployed to underpin decision-taking in the beef-cattle segment, since accounting data and controls are essential to the growth and maintenance of any business enterprise. Field research was conducted in an attempt to determine the extent to which management in the beef-cattle segment currently makes use of accounting data for decision taking purposes, the conclusion being that they rarely used accounting data in their decision taking procedures. Another finding was that managers basically use accounting to meet taxation requirements. Finally, the study proposes models for Accounting reports, suggestions on controls and criteria for evaluating stocks of live animals, quick calculations to track changes in net worth of herds, and certain key performance indicators. In short, the study seeks to illustrate the beef-cattle segment, the current outlook for the business and how Accounting may be useful for management processes in the segment.