Percepção de agricultores familiares em relação à Contabilidade Gerencial

Abstract

Family farming plays a strategic role in the Brazilian economy, being responsible for a significant share of food production and job creation in rural areas. Despite its relevance, it faces structural challenges that undermine its competitiveness, such as income instability, limited access to credit, and the absence of formal management practices. In this context, Managerial Accounting emerges as a tool capable of supporting planning, cost control, and decision-making, contributing to the sustainability of farms. This study aimed to analyze the perception of family farmers in Uberlândia/MG and surrounding areas regarding the usefulness and benefits of Managerial Accounting in the management of their enterprises. The research adopted a quantitative approach, applying a structured questionnaire to 10 producers who sell at Ceasa Minas. Data were processed using descriptive statistics and analyzed in light of the theoretical framework. The results indicated a low level of prior knowledge about Managerial Accounting, but high receptivity after the concept was explained. There was a predominance of informal control practices and a lack of separation between personal and productive expenses, although most respondents acknowledged that detailed accounting information could improve decision-making. It is concluded that there is significant potential for adopting Managerial Accounting in family farming, provided that training and tools adapted to the local reality are offered, thus promoting management professionalization and the socioeconomic strengthening of the sector.