Tipificação e caracterização dos produtores rurais através da utilização de informações contábeis

Abstract

The idea of this work was to classify and characterize the rural producers in relation to the use ofaccounting instruments for activity control. The objectives were mainly: to identify different groups ofrural producers in relation tothe usage (or not) ofaccounting reports for the activity control; 2)to characterize the producers of each group; 3) to verify reasons of possible differences according to the usage offinancial-accounting information by rural producers; and 4) to identify and verify the variables which contribute the most for discrimination ofgroup producers. The Discriminant Analysis was used in order to achieve the objectives. The sample was of 360 rural producers. Two groups were identifíed: group 1-126 producers who do not use accounting information; and group 2 - 264 producers who use accounting information. It was observed that six variables contributed for group discrimination. Group 1 differed from group 2 due to a higher rate of producers with low educational levei, a larger lack offinancial control and organization on agro-businesses, a low profit, the non-existence of extemal consulting, as well as a lack of instruments for financial-administrative organization. The majority of theses producers donothave any kind ofregistration or data foractivity control. It was observed that low educational levei is a limiting barrier for activity registration, and for the usage and understanding of accounting information. Generally, it was noticed that the disregarding ofaccounting control (offícial maintenance of accounting data) is a common practice among producers ofthis group. Another distinct element is that 97% of the group 2 rural producers have some kind of notation or registration ofactivity data. By qualitative analysis, it was observed that the producers of this groups are opened to technoíogical developmeht, investing in their properties, showing a better performance on accounting control. It was verifíed that the majority of the producers, although fecing accounting as a complex instrument which requires time, does not disregard its importance as a management information source for agro-businesses administration. These resuhs allow us to consider the process ofselection as an instrumentofgreatvaluein order to helpthe developmentofprograms related to rural accounting, with the possibility of being used on the formulation of coherent action proposals which take under consideration the characteristics of each producer-group searching for betterefficiency and results for initiatives.