Avaliação econômico-financeira na agricultura familiar: percepções sobre as informações geradas para a gestão na atividade de pecuária leiteira

Abstract

Milk production on small family farms is one of the main rural activities in southwestern Paraná. In this context it is known the importance of having control methods that assist in decision making and help the activity of the management process. But it was found in the literature the need for tools appropriate to the context of family farming, which show what really should include a financial management tool in dairy farming activity. Thus, it was defined as objective for this research to identify the perceptions of a family farmer on the information generated by the economic and financial evaluation for management in dairy farming activity. To meet the above objective, there was an exploratory case study in a small rural property in the municipality of Vitorino- PR. The data collection took place through documentary analysis of invoices, notes made by the family farmer, also informal conversations and visits the property and the analysis of qualitative and quantitative data. The main results is emphasized that: (i) had been identified in the literature 11 economic and financial evaluation tools for the activity of dairy farming proposed in previous studies; (ii) was carried out calculations of the economic and financial evaluation tools identified in the literature; (iii) was presented to the family farmer responsible for managing the dairy farming activity information generated by the economic and financial evaluation. As concerns the perceptions of family farmers before the results of the economic and financial evaluation highlights that it considers relevant compositional tools revenue, operating costs, fixed and variable costs. As for the balance sheet tool, revenue breakdown and cost per liter of milk produced and income statement in his perception that information should be improved on the question of the models used for the control of simplified and easy to understand. Already irrelevant economic and financial evaluation tools highlight the calculation of depreciation and profitability indicators. The study shows that some economic and financial assessment tools are essential in the context of family farming, particularly in dairy farming activity, but the major impediment to maintain such control tools in the activity is the fact that the family farmers have little knowledge of the presented tools. Thus, for future research is suggest to carry out training and implementation of economic and financial tools in this property, to further examine whether the perceptions of family farmers suffer changes as the level of knowledge of the dossier submitted.