Applied accounting: contributions to the rural area

Authors

DOI:

https://doi.org/10.5965/2764747102032013103

Keywords:

agriculture, rural accounting, rural management

Abstract

Demonstrating by a literary review, followed by field data collection in a rural company of Indaial, state of Santa Catarina (SC), the possible insertions of rural accounting in the management process of the small property is intended. All existing cultures in the property were analyzed, with the cucumber culture standing out as the one that offers the most financial return, which was the object of study of this work. In conclusion, after analyzing the year-end income statements, based on the months in which the property holds its best production cycle of all crops, the cucumber actually offers greater profitability for the producer. Since the production cycle of cucumber, cultivated outdoors, being in summer, due to its natural characteristics, in the colder months the income of the property reduces significantly. To this end, alternatives were sought, alongside the producer, to mitigate the income decrease in this period of production seasonality.

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Author Biographies

Marino Luiz Eyerkaufer, Santa Catarina State University, UDESC, Brazil.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Accounting Sciences from the Blumenau Regional University Foundation, FURB, Brazil.

Specialist in Marketing from the Western Santa Catarina University, UNOESC, Brazil.

Graduated in Accounting at the Western Santa Catarina University, UNOESC, Brazil.

Professor at the Santa Catarina State University, UDESC, Brazil.

Douglas Fernando Tamanini, Santa Catarina State University, UDESC, Brazil.

Specialist in Corporate Management with emphasis on IFRS from the University for the Development of Alto Vale do Itajaí, UNIDAVI, Brazil.

Graduated in Accounting Sciences at the Santa Catarina State University, UDESC, Brazil.

 

Marcos Roberto Reblin, Santa Catarina State University, UDESC, Brazil.

Graduate in Leadership and Management of Credit Unions, People Management with Emphasis in Organizational Leadership at the FAE University Center, FAE, Brazil.

Graduated in Accounting Sciences at the Santa Catarina State University, UDESC, Brazil

Graduated in Business Administration at the University of Southern Santa Catarina, UNISUL, Brazil.

Suzimara Skrepitz, Santa Catarina State University, UDESC, Brazil.

Graduated in Accounting at the Santa Catarina State University, UDESC, Brazil.

References

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SOUZA, Izildo. 5s – Seiri – Seiton – Seiso – Seiketsu – Shitsuke, 2011. Disponível em: https://www.youtube.com/watch?v=id2IJt2k6XY Acesso em 24 abr. 2013.

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Published

2013-08-07

How to Cite

Eyerkaufer, M. L., Tamanini, D. F., Reblin, M. R., & Skrepitz, S. (2013). Applied accounting: contributions to the rural area. Revista Brasileira De Contabilidade E Gestão, 2(3), 103–106. https://doi.org/10.5965/2764747102032013103

Issue

Vol. 2 No. 3 (2013)

Section

Intern Abstracts

License

Copyright (c) 2013 Marino Luiz Eyerkaufer, Douglas Fernando Tomanini, Marcos Roberto Reblin, Suzimara Skrepitz

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