Contabilidade rural: uma análise do controle de custos dirigidos à armazenagem de grãos e o impacto na rentabilidade para o produtor rural

Abstract

The objective of this study was to verify the importance of accounting and the accountant in the control and analysis process in decision-making with the rural producer. Evaluate which is the best strategy between storing soy, or commercializing the production, either at the time of harvesting or in advance. It is a descriptive, documental and bibliographical research, with a qualitative-quantitative approach. The research was carried out using data collected from the CEPEA-USP database, as well as the amounts charged by CONAB – National Supply Company for the storage of soy beans. The analysis was carried out considering the period of harvests from 2010 to 2020, using a comparative scenario of harvest, harvest and off-season. The results indicated that even including storage costs, prices fluctuate due to market variables, making it impossible to use a methodological predictability plan, whether in the off-season or at any other time of production. It was believed that, in the off-season period, there would be a greater gain in sales. These results brought by the study proved the importance of regular monitoring, which highlights the importance of accounting and accountant in monitoring and analysis for decision making. Regarding the questions "Sell in the harvest or in the off-season?", the study makes it clear that there is no predictability and "What would be the impact on the producer's profitability?" the importance of developing and monitoring a data reference for decision making was highlighted. The greatest difficulty in preparing this study was facing the COVID 19 pandemic, and all the setbacks that we all faced in this turbulent period, field research, the hypotheses could not be tested