Importância da contabilidade rural para tomada de decisão nas atividades rurais: estudo de caso em propriedades rurais do município de Indianópolis- MG

Abstract

This article aims to verify the use of rural accounting as a strategic decision-making tool for farmers in Indianópolis-MG. The emphasis of this research is on Rural Accounting, which is a branch of accounting that applies directly to rural activities and assists producers in control and decision making. Decisions in this area of agriculture are important because they involve a large portion of the population that is directly or indirectly dependent on agriculture. Rural enterprises are those that exploit the productive capacity of the soil by planting the land, raising animals and mutating some specific agricultural products. A questionnaire with 15 questions was applied involving questions such as the size of the rural property, whether they have an accountant, and also questions to assess whether farmers use and know the benefits of Rural and Managerial Accounting. Analyzing the research results it can be noticed that most do not use rural accounting tools because they do not know what are the benefits of using them.