Analysis of the Role of Accounting Against External Factors in Agribusiness in the Central Region of Rio Grande do Sul

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]