文章基本信息

标题：A RELEVÂNCIA DO CONTROLE CONTÁBIL PARA O DESENVOLVIMENTO DO AGRONEGÓCIO EM PEQUENAS E MÉDIAS PROPRIEDADES RURAIS
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作者：Elza Hofer ; Vicente Pacheco ; Alceu Souza 等
期刊名称：Revista Contabilidade e Controladoria
印刷版ISSN：1984-6266
出版年度：2011
卷号：3
期号：1
DOI：10.5380/rcc.v3i1.21490
语种：Portuguese
出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：The present study aimed to verify adherence to the use of controls by agribusiness managers of small and medium-sized farms to manage their activities. As a key question: Do managers of small and medium rural enterprises use controls in the management of its activities to make decisions when making investments? This is a descriptive exploratory research where data was collected through questionnaires applied to small and medium rural producers. The results show that few producers use controls to manage its activities. It was found that there is still a very great resistance to adopt the accounts as a tool for management activities. In this context, it means that a better explanation about what is cost accounting would be useful to show the importance of accounting as a management tool for agricultural activities.
其他摘要：The present study aimed to verify adherence to the use of controls by agribusiness managers of small and medium-sized farms to manage their activities. As a key question: Do managers of small and medium rural enterprises use controls in the management of its activities to make decisions when making investments? This is a descriptive exploratory research where data was collected through questionnaires applied to small and medium rural producers. The results show that few producers use controls to manage its activities. It was found that there is still a very great resistance to adopt the accounts as a tool for management activities. In this context, it means that a better explanation about what is cost accounting would be useful to show the importance of accounting as a management tool for agricultural activities.
关键词：Agronegócio, custos, controle contábil, planejamento agrícola;Agribusiness, costs, accounting control, agricultural planning.
其他关键词：Agribusiness; costs; accounting control; agricultural planning.