Apuração de custos e resultados de uma pequena propriedade rural no município de Pato Branco - PR

Abstract

Currently the production of vegetables in small properties, is one of the main rural activities developed in the southwest of Paraná. In this context, it is known that it is important to have control methods that help in decision making and that help in the process of managing the activity. The present study presents the estimated costs and revenues of the production of vegetables in a small rural property. Specifically, a case study was carried out on a small property in the municipality of Pato Branco - PR, measuring the costs and revenues to assist in the management of the activity. Thus, it was defined as the objective of this research, to carry out the calculation of the economic result by culture of a mix of vegetables produced in a small property. Data collection was done through the documentary analysis of fiscal notes, annotations made by the farmer, also informal conversations and visits on the property and qualitative data analysis. In order to reach the proposed objective, it was necessary to (i) understand the productive process of the vegetables; (ii) identify the costs, expenses and revenues existing in the rural activity developed in the property; and, (iii) to measure costs and recipe by crop of vegetables. . To carry out the study, it is considered the classification of costs and expenses as direct, indirect, fixed, variable. From the methodology used were found the highest cost points and the revenue from the property. Thus, for future research it is suggested that studies address the costs and the commercialization of these vegetables in other small properties of the southwestern of Paraná, that has as main recipe the vegetables.