Gestão de custos na agricultura familiar na cidade de Ponta Grossa

• Ano de defesa: 2018
• Autor(a) principal: Fonseca, Maria Helena da
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Tecnológica Federal do Paraná; Ponta Grossa; Brasil; Programa de Pós-Graduação em Engenharia de Produção; UTFPR
• Palavras-chave em Português: Agricultura familiar; Agricultura orgânica; Alimentos naturais; Controle de custo; Family farms; Organic farming; Natural foods; Cost control; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO; Engenharia de Produção
• Link de acesso: http://repositorio.utfpr.edu.br/jspui/handle/1/3026

The management in rural enterprises is important due to the aid for socio-economic development, enabling growth and an organization in the productive and administrative functions, allowing farmers can make a management of your business, defining the costs spent on production, and can deliver an appropriate selling price, assisting in planning and decision-making. This work aims to determine what are the elements used for the training of cost management in family agriculture. To conduct the survey questionnaires were applied in an Association of ecological agriculture, family, located in the city of Ponta Grossa, composed of seven producers of organic family farmers who have a certification audit, and mitida by the Association of Biodynamic Institute Certification-IBD. As a result, one can see that the sales channels, mostly used by organic farmers, family farmers are the programs of the Government National School Feeding Program (PNAE), food acquisition program (PAA), and the Fair Green, and that these farmers work only with the production of oleraceous and fruit. Half of the farmers consider the elements of cost management as the rates involved in the certification and membership, the amount spent with electricity, water, fuel, indirect materials and telephone. It is important to emphasize that farmers perform a production control in a notebook to present to the IBD, and who also have a notebook for note of overheads, this means that these farmers carry out a form of management in the property although rustic. Although members cannot negotiate food prices delivered to government programs, these programs are responsible for the purchase of large quantities of organic food produced, enabling farmers to be able to formulate a more appropriate selling price in other marketing channels, such as the local market, where farmers can get higher profit despite uncertainties about the volume of food that will be negotiated. In this way, it appears that the diversification of production is essential for organic farmers associated with the region evaluated can negotiate all your organic food production. There is also a potential that can be exploited and the implementation of cost management more enhanced these families may have a greater financial return.