ANÁLISE FINANCEIRA DE UMA PROPRIEDADE RURAL COM PRODUÇÃO DE BOVINOS DE CORTE

Abstract

The Brazilian agribusiness is in constant expansion, facing this situation the producers linked the management of animal management with rural accounting so that it can evolve in the livestock market and achieve greater profitability. Based on this, this theoretical and practical survey aims to analyze the financial economic efficiency of a beef cattle herd on a rural property. First, a meeting was held with the person in charge of the farm, in which the number of animals (750 cattle and 15 horses) was measured, data referring to the handling and health of the animals by category, as well as information regarding the control of administrative management. Soon after, the property's inventory was verified, where the assets, costs and expenses, revenue, profitability, cash flow and depreciation in the production cycle were analyzed. We conclude that the association and management of zootechnical indices, general and reproductive management, with patrimonial accounting is extremely important, considering that these enable the producer to increase his productive efficiency and, consequently, raise his capital. It is noteworthy that the execution of the property's annual balance is extremely significant for the rural producer to be able to structure the investments and modernizations implemented in the property.