Data/hora: 09/06/2024 06:18:39

Provedor de dados: | 194
País: | Brazil

Título:

Analysis of the feasibility of agricultural activities developed in a rural property

Análise da viabilidade das atividades agrícolas desenvolvidas em uma propriedade rural

Autores: | Kruger, Silvana Dalmutt; Lopes, Ana Claúdia; Gotardo, Rudimar.
Data: | 2023-10-20
Ano: | 2023
Palavras-chave: | Contabilidade rural; Análise econômico-financeira; Gestão agrícola; Rural accounting; Economic-financial analysis; Agricultural management.
Resumo: | The study aims to compare the economic-financial result of tobacco, wheat and soybean crops grown on a rural property in the municipality of Rio Dos Índios, Rio Grande do Sul. As for the methodology used, it is descriptive research, carried out through a case study and analysis of a qualitative approach. From the visits carried out, the heritage and costs inherent in the cultivation of soy, wheat and tobacco were identified. Based on the asset survey and costs, the statement of income for the year was prepared, referring to two periods: 2019/2020 and 2020/2021. Subsequently, the analysis of investments was carried out, through playback, internal rate of return and net present value. The results indicate in the 2019/2020 harvest, that the tobacco crop had a net margin of 55.44%, wheat 31.50% and soybeans 50.44%. In the 2020/2021 harvest, the wheat crop had a margin of 56.52%, tobacco 16.31% and soybeans 53.04%. About the return on investment, soybeans had a payback of 1.65 years, wheat 5.65 years and tobacco 16.88 years, and although the 3 crops demonstrate economic and financial viability, the return on investment it is lower in soybean and wheat production. In general, the results indicate the importance of accounting as a support for controlling and managing costs in rural areas, allowing the identification of results by activity developed and the analysis of investments made.
Tipo: | Info:eu-repo/semantics/article
Idioma: | Português

Identificador:

http://periodicos.ufsm.br/extensaorural/article/view/68647

10.5902/2318179668647

Editor: | Universidade Federal de Santa Maria (UFSM)
Relação: | http://periodicos.ufsm.br/extensaorural/article/view/68647/61715
Formato: | application/pdf

Fonte:

Extensão Rural; v. 30 (2023): Extensão Rural; e68647

2318-1796

1415-7802

Fonte: | Copyright (c) 2023 Extensão Rural