THE IMPORTANCE OF SOCIAL PLANNING TO THE SMALL PRODUCER AQUÍCOLA: STUDY ABOUT SANTA CATARINA MARICULTURE

Authors

  • Cristiano do Nascimento Universidade Federal do Paraná
  • Flávia Karoline Kurcesk
  • Maicon Anderson Zanette
  • Vladimir Arthur Fey UFSC

DOI:

https://doi.org/10.5380/rcc.v3i2.17680

Keywords:

Planejamento Societário, Aquicultura, Empresa Familiar.

Abstract

The aquaculture of sea cultivation, practiced at Santa Catarina coast is marked by economical and financial development contribution of the family involved in the cultivation processes, benefit and commercialization of ‘shellfish. The aquaculture sector in general, with its significant number of producers, presents strong traces of informality. Based on these, this paper aims to make evident the importance of social planning to the small producer, originated from the juridical formalization of business. Therefore, an exploratory-descriptive study was made, with data approach predominantly qualitative. The collected data by interview of 25 producers with productive structure installed on Florianópolis bay, approach socioeconomic and accountant-administrative aspects. By doing so, the research outcome, under the socioeconomic aspect makes evident that there are a significant number of producers satisfied with the activity. In the accountant-administrative aspect the informality existent is detached in the aquaculture sector, with limited financial control.

Author Biographies

Cristiano do Nascimento, Universidade Federal do Paraná

Bacharel em Ciências Contábeis pela Universidade Federal de Santa Catarina. Bacharel em Geografia pela Universidade do Estado de Santa Catarina. Mestrado em Contabilidade pela Universidade Federal do Paraná.

Flávia Karoline Kurcesk

Bacharel em Ciências Contábeis pela Universidade Federal de Santa Catarina. Atua na área de Finanças.

Maicon Anderson Zanette

Bacharel em Ciências Contábeis pela Universidade Federal de Santa Catarina. Atua na área de Auditoria em Instituição Financeira.

Vladimir Arthur Fey, UFSC

Mestre em Engenharia de Produção pela Universidade Federal de Santa Catarina. Professor do Curso de Ciências Contábeis da Universidade Federal de Santa Catarina.

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How to Cite

Nascimento, C. do, Kurcesk, F. K., Zanette, M. A., & Fey, V. A. (2011). THE IMPORTANCE OF SOCIAL PLANNING TO THE SMALL PRODUCER AQUÍCOLA: STUDY ABOUT SANTA CATARINA MARICULTURE. Revista Contabilidade E Controladoria - RC&C, 3(2). https://doi.org/10.5380/rcc.v3i2.17680

Issue

Vol. 3 No. 2 (2011): Volume 3| Número 2| Mai./Ago.| 2011

Section

Articles

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