Gestão empresarial da bovinocultura de corte: desenvolvimento de um instrumento de controle gerencial

Abstract

Given the shortage of information tools avaliable in Brazil for economic, financial and zootechnical control and analysis of investock farms, the goal of this study is to develop a capable tool of doing this task, in a way accessible to livestock farms enterprises in any technological system. For that, it was studied the concepts of information systems, operational costs and revenues, accountants demonstrative (Demonstrative ofFinancial Year and Property Balance), financial and zootechnical indexes. Once a test ofapplied practice ofthe developed tool took place, it happened its easy manipulation and its suitabillity to several productive systems. The analysis ofthe obtained outcomes with the tool application allows to know and identify the year operational results and its components, flow of the activity cashdesk and also to analyse comparatively the obtained outcomes in two consecutive years, as well as the economic, financial and zootechnical fulfilment ofthe studied farm. By this way, it carne to conclusion about fessibility of the tool model developed for livestock farms, which want to make systematic its operational informations.