A modelagem matemática no planejamento da agricultura Irrigada e no desenvolvimento da agricultura familiar

Abstract

Resource management is essential for all organizations, regardless of size. In the case of rural enterprises, the need for management and control is also important, but small rural properties still face challenges in implementing effective management practices. This article presents the results of a study that aimed to describe and apply a structured sequence of procedures for implementing the activity-based costing (ABC) method in a small rural property. The research was qualitative and descriptive, and was conducted through a case study. The procedures used consisted of bibliographic, documentary research, and on-site verification, supported by consultations with the owner-managers. Data collection was guided by a script developed from the bases identified in the theoretical framework presented about the ABC method. The study was structured in three dimensions: characterization of the object of study; application of the ABC method; and, information for management. The results obtained presented significant contributions to the management of the small rural property, such as the identification of results by activity and product, and the identification of the most profitable products. It is concluded that the application of activity-based costing provides more accurate information for the planning, control, and decision-making of small rural properties.