Atividade avícola: diagnóstico financeiro em uma propriedade rural

Abstract

The segment of the poultry industry has been showing a large growth in the last few years, getting a considerable place in the world economy. Given this growth, it is worth highlighting the high costs to enter or follow this branch, requiring avicultor use a financial management improved, thus being able to monitor and control expenses and investments required. This study aimed to diagnose financially an activity poultry in the southwest of Paraná. With the aim of verifying the obtained results, we used the accounting, which is an indispensable tool in the management of the business, in addition to being an instrument of support for decision making. Based on the helpful concepts of accounting, in this study, it was possible to undertake the survey of the costs and expenses in order to demonstrate the results of the period. This study is characterized as applied nature, in order to solve the research problem found in the study, and exploratory research, with the collection of data done through scheduled visits on the property and through the interview is not structured to avicultor. This type of interview allows the interviewee to if you feel the desire to report the requested information. It was used the method approach of a qualitative in which the researcher goes to the field allowing you to better understand the phenomenon under study, taking into consideration the perspective of the people involved, in case the avicultor, and the points of view relevant. As to the treatment of the data, the research was conducted in the form of a case study, which had as study environment in a small property that performs activity in the poultry. Through the analysis and verification of data it was possible to get the result of the research, which highlighted a financial income negative in most of the accommodations of the birds analyzed.