THE RELEVANCE OF ACCOUNTING CONTROL FOR AGRIBUSINESS DEVELOPMENT IN SMALL AND MEDIUM RURAL PROPERTIES

Resumen

The present study aimed to verify adherence to the use of controls by agribusiness managers of small and medium-sized farms to manage their activities. As a key question: Do managers of small and medium rural enterprises use controls in the management of its activities to make decisions when making investments? This is a descriptive exploratory research where data was collected through questionnaires applied to small and medium rural producers. The results show that few producers use controls to manage its activities. It was found that there is still a very great resistance to adopt the accounts as a tool for management activities. In this context, it means that a better explanation about what is cost accounting would be useful to show the importance of accounting as a management tool for agricultural activities.