The Decision-Making in Rural Properties: a focus on management tools and the level of their use by producers.%%The Decision-Making in Rural Properties: a focus on management tools and the level of their use by producers.%%The Decision-Making in Rural Properties: a focus on management tools and the level of their use by producers.

Abstract

A contabilidade rural tem grande importância para o processo decisório no agronegócio, e se caracteriza como um dos principais sistemas de controle e informação dos empreendimentos rurais. Esta pesquisa tem por objetivo verificar quais ferramentas de gestão pequenos e médios produtores rurais vêm utilizando para subsidiar suas decisões. Trata-se de estudo descritivo, com realização de entrevistas semiestruturadas com produtores rurais associados da Cooperativa Mista Agropecuária de Patos de Minas Ltda. (Coopatos), e, ainda, utilização de técnicas quantitativas para análise dos resultados. Constatou-se, entre pequenos produtores, desconhecimento generalizado no tocante a ferramentas contábeis, sendo que a maioria deles utiliza contabilidade para fins meramente fiscais. Verificou-se interesse por parte dos produtores em contar com ferramentas gerenciais, sendo a desfavorável relação custo-benefício apontada como responsável pela sua não adoção. Encontraram-se evidências do uso de instrumentos informais, como anotações manuais, planilhas eletrônicas e experiência como principais e, às vezes, únicos instrumentos. Outra constatação diz respeito à preocupação com o despreparo dos profissionais contábeis, o que se caracteriza como um dos grandes desafios do processo de convergência contábil internacional. Observou-se que na medida em que aumenta a demanda por informações, a contabilidade ganha mais espaço, e maiores empreendimentos passam a utilizar ferramentas contábeis. Observa-se que o agronegócio, contando com assessoria técnica e contábil, além de apoio das classes representativas e incentivos governamentais, destaca-se na economia. Para tanto, a distância entre produtor e contador deve ser reduzida no cenário de crescimento e fortalecimento do agronegócio.%%The rural accounting has great importance for decision making in agribusiness, and is characterized as one of the main control and information systems of rural enterprises. This research aims to determine which small management tools and medium farmers have used to support their decisions. This is a descriptive study, performed through semi-structured interviews with farmers members of the Cooperative Agricultural Patos de Minas Ltda. (Coopatos), and also use of quantitative techniques to analyze the results. It was found among small producers, widespread ignorance regarding accounting tools, and most of them use accounting for tax purposes only. There was interest from producers to rely on management tools, with an unfavorable cost-benefit identified as responsible for non-adoption. They met evidence of the use of informal instruments such as manual notes, spreadsheets, and experience as the main and sometimes only instruments. Another finding is related to concerns about the lack of preparation of financial professionals, which is characterized as one of the great challenges of the international accounting convergence process. It was observed that in that increases the demand for information, the accounting gain more space, and larger enterprises begin to use financial tools. It is observed that the agribusiness, with technical and accounting advice, and support of representative classes and government incentives, there is the economy. Therefore, the distance between producer and counter should be reduced in the growth scenario and strengthening agribusiness.%%The rural accounting has great importance for decision making in agribusiness, and is characterized as one of the main control and information systems of rural enterprises. This research aims to determine which small management tools and medium farmers have used to support their decisions. This is a descriptive study, performed through semi-structured interviews with farmers members of the Cooperative Agricultural Patos de Minas Ltda. (Coopatos), and also use of quantitative techniques to analyze the results. It was found among small producers, widespread ignorance regarding accounting tools, and most of them use accounting for tax purposes only. There was interest from producers to rely on management tools, with an unfavorable cost-benefit identified as responsible for non-adoption. They met evidence of the use of informal instruments such as manual notes, spreadsheets, and experience as the main and sometimes only instruments. Another finding is related to concerns about the lack of preparation of financial professionals, which is characterized as one of the great challenges of the international accounting convergence process. It was observed that in that increases the demand for information, the accounting gain more space, and larger enterprises begin to use financial tools. It is observed that the agribusiness, with technical and accounting advice, and support of representative classes and government incentives, there is the economy. Therefore, the distance between producer and counter should be reduced in the growth scenario and strengthening agribusiness.%%The rural accounting has great importance for decision making in agribusiness, and is characterized as one of the main control and information systems of rural enterprises. This research aims to determine which small management tools and medium farmers have used to support their decisions. This is a descriptive study, performed through semi-structured interviews with farmers members of the Cooperative Agricultural Patos de Minas Ltda. (Coopatos), and also use of quantitative techniques to analyze the results. It was found among small producers, widespread ignorance regarding accounting tools, and most of them use accounting for tax purposes only. There was interest from producers to rely on management tools, with an unfavorable cost-benefit identified as responsible for non-adoption. They met evidence of the use of informal instruments such as manual notes, spreadsheets, and experience as the main and sometimes only instruments. Another finding is related to concerns about the lack of preparation of financial professionals, which is characterized as one of the great challenges of the international accounting convergence process. It was observed that in that increases the demand for information, the accounting gain more space, and larger enterprises begin to use financial tools. It is observed that the agribusiness, with technical and accounting advice, and support of representative classes and government incentives, there is the economy. Therefore, the distance between producer and counter should be reduced in the growth scenario and strengthening agribusiness.