Cost Management Controls and Practices of Rural Family Farms

摘要

The competitiveness between companies makes the efficient management of costs a determining factor to maintain and prosper in the market. The effects of their decisions are perceived both in the present and in the long term and will still be safeguarded in the choice of the alternative that provides greater profitability. In rural enterprises, several factors are observed that interfere with their performance, some cannot be controlled, such as climatic factors, but others, related to production management, such as costs and expenses, are subject to control. In this way, rural family businesses need to be constantly attentive, especially in terms of innovation and strategies, using management techniques to their advantage to face the competitive market. In this context, this study aimed to identify the controls and cost management practices of family rural properties. Its approach was quantitative and in relation to its objective, it was classified as a descriptive research. The population consisted of 126 family farming establishments linked to the Technical Assistance and Rural Extension Company of Rio Grande do Sul (EMATER/RS), belonging to the Association of Municipalities of Alto Uruguai (AMAU), of the State of Rio Grande do Sul, resulting in a sample of 72 respondents. Data collection occurred through the application of a questionnaire and the data were analyzed using descriptive statistical techniques. The results showed low schooling among rural producers. Regarding cost controls, it was possible to notice that as revenue increases, there is a greater number of properties declaring that cost categories are controlled. Control is mostly done by the owners and notes are taken in notebooks, with little use of digital media.