Uma proposta de software para controles financeiros na gestão em estabelecimentos rurais caracterizados pela agricultura familiar

Abstract

In the context of sustainability, constituted by a tripod of social, environmental and economic elements, there is much to be discussed about mechanisms that can contribute to the economic development of rural producers characterized by family farming. The economic sustainability of this class is essential for its permanence in productive activities, which deliver food to the table of thousands of Brazilians. This dissertation has as main objective to propose a financial control software that contemplates the characteristics of family farming enterprises. The study was classified as exploratory and descriptive, in which researches were carried out in the scientific bases SCOPUS, SPELL and Web of Science. A survey was also carried out on software available on the market that were intended for family farmers. The method of this study is characterized as descriptive using a qualitative approach. As the study focuses on the family farmer, it was not possible to determine a population sample, so a non-probabilistic sampling technique of an intentional type was used. Finally, a semi-structured interview was carried out with a technical professional who works in the field directly with the producers participating in this research. The main results identified in the study were that there is no consensus among authors about financial controls for family farming. The researched materials indicate the financial controls considered efficient for the category: cash flow, cost accounting, control of accounts payable and receivable and the use of performance indicators in management. With regard to the software researched, none of the tools found are intended for family farmers, even if they cover the controls mentioned above. The research of software available on the market reveals that there is a focus on serving large agribusiness producers or cooperatives. A system covering the financial controls identified in the survey was developed and applied for the use of the category. Finally, it is concluded that producers lack training and technical expertise for property management, an important role that could be played by extension projects originated in universities. The results also reveal that family farmers are not available to acquire information and communication technology resources. However, they are able to use controls such as cash flow for the correct forecasting and measurement of financial resources.