ABSTRACT
Accounting in agricultural activity plays a role as a management tool, because through the information available, they are intended to reduce production costs, avoid waste and improve planning. However, there are external factors that can directly influence ownership and decision making. Thus, this study aimed to analyze how accounting can help rural producers, in the face of external factors, in agribusiness in the central region of the state of Rio Grande do Sul. Thus, a survey was conducted, applied to 60 (sixty) rural producers. The research was classified as descriptive and explanatory, qualitative, quantitative, and its data was collected through a questionnaire. The results found showed that 80% of the farmers in the region plan with defined goals and stages, 45% of them annually, with notes made in notebooks. Regarding the search for information, only 3% said they had an accountant as a reference, and 30% said they did not use accounting information at any time. As for the income tax declaration and for the planning and calculation of production costs, the use of accounting information proved to be frequent. As for external factors, the region's producers consider the exchange rate and credit policies to be the most important, since there was a meeting between the levels of use of accounting information and planning. However, not discarding the importance related to pest factors, covid-19 and climate, due to the distance observed. Finally, the research showed the relevance and timeliness that accounting information provides to producers, in the face of external factors, enabling more assertive decision-making. (English) [ FROM AUTHOR]
ABSTRACT
Este estudo objetivou analisar o desempenho econômico-financeiro das quatro maiores empresas do Setor do Agronegócio da carne listadas na B3 S.A., antes e após o início da Pandemia do Coronavírus (período de 2018 a 2020). A análise foi realizada por meio de indicadores financeiros de estrutura de capital e rentabilidade, com foco em especial na Identidade DuPont, calculados com base em valores de contas contábeis das demonstrações financeiras das empresas. A coleta foi realizada por meio das demonstrações contábeis estruturadas e apresentadas no site da B3 S.A. e com o uso da base de dados Economática. A pesquisa se caracteriza como descritiva, de caráter documental e de abordagem quantitativa. Em comparação aos percentuais correspondentes aos indicadores de cada ano e ao cenário econômico do período, a pesquisa utilizou a Correlação de Pearson para a análise das relações entre as variações dos indicadores com relação à variação do Produto Interno Bruto (PIB) do Ramo Pecuário, no período estudado. Entre os principais achados, evidencia-se uma melhora significativa do Retorno sobre o Ativo e do Retorno sobre o Patrimônio Líquido, em correlações positivas médias e fortes com o crescimento do PIB do setor. Além disso, encontrou-se correlação positiva extremamente forte entre a Receita de Bens e Serviços das empresas e o PIB do Ramo Pecuário. Conclui-se que, no geral, além do crescimento do PIB do setor, apesar da crise econômica resultante da pandemia, as empresas elevaram seu faturamento e melhoraram a lucratividade e a rentabilidade.Alternate :This study aimed to analyze the economic and financial performance of the four largest companies in the Meat Agribusiness Sector listed on B3 S.A., before and after the onset of the Coronavirus Pandemic (period from 2018 to 2020). The analysis was carried out by means of financial indicators of capital structure and profitability, focusing in particular on the DuPont Identity, calculated based on values of accounting accounts in the companies' financial statements. The collection was performed through the structured financial statements presented on the B3 S.A. website and with the use of the Economática database. The research is characterized as descriptive, documentary, and quantitative. Comparing the percentages corresponding to the indicators for each year and the economic scenario of the period, the research used Pearson's Correlation to analyze the relationship between the variations of the indicators with respect to the variation of the Gross Domestic Product (GDP) of the Livestock Branch, in the period studied. Among the main findings, a significant improvement of the Return on Assets and Return on Equity, in medium and strong positive correlations with the sector's GDP growth, is evident. Furthermore, an extremely strong positive correlation was found between the companies' Revenue from Goods and Services and the Livestock Industry GDP. It is concluded that, overall, in addition to the sector's GDP growth, despite the economic crisis resulting from the pandemic, companies raised their revenues and improved profitability and profitability.