The Use of Accounting Information in Cattle Ranch Management: An Empirical Study

Detalhes bibliográficos
Autor(a) principal: Pereira, Anisio Candido
Data de Publicação: 2007
Outros Autores: Oliveira, Antonio Benedito Silva, Barbalho, Valdir Ferreira
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: BBR. Brazilian Business Review (English edition. Online)
Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/423
Resumo: The beef-cattle segment of the livestock industry occupies a very important position in the Brazilian economy. As in any other business venture, management in this segment requires reliable information as the basis for making decisions. This work examines how accountancy can assist cattle ranchers in managing their activities. In order to introduce the reader to the subject, the article explains some of the basic concepts of the cattle business and some peculiarities of this market. Then some accounting concepts are discussed, focusing on their application to cattle raising, and a survey is presented conducted among accounting firms in the state of Mato Grosso do Sul, to understand how cattle ranchers use accountancy as a management tool. It concludes with some general remarks on the importance of accounting information and controls to running a modern agribusiness in general.  
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spelling The Use of Accounting Information in Cattle Ranch Management: An Empirical StudyA Utilização da Informação Contábil na Gestão da Pecuária Bovina de Corte: Uma Pesquisa Empíricaaccountingcontrolcostinventorycattlemanagementstock raisingcontabilidadecustoestoquegadogestão-pecuáriaThe beef-cattle segment of the livestock industry occupies a very important position in the Brazilian economy. As in any other business venture, management in this segment requires reliable information as the basis for making decisions. This work examines how accountancy can assist cattle ranchers in managing their activities. In order to introduce the reader to the subject, the article explains some of the basic concepts of the cattle business and some peculiarities of this market. Then some accounting concepts are discussed, focusing on their application to cattle raising, and a survey is presented conducted among accounting firms in the state of Mato Grosso do Sul, to understand how cattle ranchers use accountancy as a management tool. It concludes with some general remarks on the importance of accounting information and controls to running a modern agribusiness in general.  A pecuária bovina de corte representa uma atividade econômica de grande importância para a economia nacional e, como qualquer entidade, sua administração necessita de informações confiáveis e úteis para a tomada de decisão. Dessa forma, este trabalho aborda qual o estágio de utilização das informações contábeis pelo gestor pecuarista de gado de corte na Região de Nova Andradina, MS, bem como os benefícios passíveis de serem obtidos com o uso freqüente das informações geradas pela Contabilidade por esses gestores. Assim, o artigo explana conceitos básicos da pecuária bovina de corte e aborda o mercado dessa atividade, visando introduzir o leitor no assunto e também situá-lo quanto ao cenário do negócio. Posteriormente são evidenciados conceitos sobre Contabilidade Pecuária, e apresentada uma pesquisa realizada junto aos escritórios de contabilidade numa cidade do Mato Grosso do Sul, buscando entender qual o grau de utilização da Contabilidade pelos pecuaristas, finalizando com a argumentação da contribuição da Contabilidade como ferramenta de apoio à gestão do negócio pecuária de corte, bem como para o agronegócio de forma geral, visto que a Contabilidade, por suas informações e controles é fundamental para o processo de crescimento e manutenção de qualquer atividade econômica.FUCAPE Business Shool2007-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/42310.15728/bbr.2007.4.1.3Brazilian Business Review; Vol. 4 No. 1 (2007): January to April 2007; 42-59Brazilian Business Review; v. 4 n. 1 (2007): Janeiro a Abril de 2007; 42-591808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/423/644http://www.bbronline.com.br/index.php/bbr/article/view/423/645Copyright (c) 2007 Brazilian Business Reviewhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessPereira, Anisio CandidoOliveira, Antonio Benedito SilvaBarbalho, Valdir Ferreira2018-11-06T19:59:58Zoai:ojs.pkp.sfu.ca:article/423Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:59:58BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false
dc.title.none.fl_str_mv The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
A Utilização da Informação Contábil na Gestão da Pecuária Bovina de Corte: Uma Pesquisa Empírica
title The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
spellingShingle The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
Pereira, Anisio Candido
accounting
control
cost
inventory
cattle
management
stock raising
contabilidade
custo
estoque
gado
gestão-pecuária
title_short The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
title_full The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
title_fullStr The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
title_full_unstemmed The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
title_sort The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
author Pereira, Anisio Candido
author_facet Pereira, Anisio Candido
Oliveira, Antonio Benedito Silva
Barbalho, Valdir Ferreira
author_role author
author2 Oliveira, Antonio Benedito Silva
Barbalho, Valdir Ferreira
author2_role author
author
dc.contributor.author.fl_str_mv Pereira, Anisio Candido
Oliveira, Antonio Benedito Silva
Barbalho, Valdir Ferreira
dc.subject.por.fl_str_mv accounting
control
cost
inventory
cattle
management
stock raising
contabilidade
custo
estoque
gado
gestão-pecuária
topic accounting
control
cost
inventory
cattle
management
stock raising
contabilidade
custo
estoque
gado
gestão-pecuária
description The beef-cattle segment of the livestock industry occupies a very important position in the Brazilian economy. As in any other business venture, management in this segment requires reliable information as the basis for making decisions. This work examines how accountancy can assist cattle ranchers in managing their activities. In order to introduce the reader to the subject, the article explains some of the basic concepts of the cattle business and some peculiarities of this market. Then some accounting concepts are discussed, focusing on their application to cattle raising, and a survey is presented conducted among accounting firms in the state of Mato Grosso do Sul, to understand how cattle ranchers use accountancy as a management tool. It concludes with some general remarks on the importance of accounting information and controls to running a modern agribusiness in general.  
publishDate 2007
dc.date.none.fl_str_mv 2007-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Artigo revisado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/423
10.15728/bbr.2007.4.1.3
url http://www.bbronline.com.br/index.php/bbr/article/view/423
identifier_str_mv 10.15728/bbr.2007.4.1.3
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/423/644
http://www.bbronline.com.br/index.php/bbr/article/view/423/645
dc.rights.driver.fl_str_mv Copyright (c) 2007 Brazilian Business Review
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2007 Brazilian Business Review
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FUCAPE Business Shool
publisher.none.fl_str_mv FUCAPE Business Shool
dc.source.none.fl_str_mv Brazilian Business Review; Vol. 4 No. 1 (2007): January to April 2007; 42-59
Brazilian Business Review; v. 4 n. 1 (2007): Janeiro a Abril de 2007; 42-59
1808-2386
1807-734X
reponame:BBR. Brazilian Business Review (English edition. Online)
instname:Fucape Business School (FBS)
instacron:FBS
instname_str Fucape Business School (FBS)
instacron_str FBS
institution FBS
reponame_str BBR. Brazilian Business Review (English edition. Online)
collection BBR. Brazilian Business Review (English edition. Online)
repository.name.fl_str_mv BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)
repository.mail.fl_str_mv || bbronline@bbronline.com.br
_version_ 1754732238631600128

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