Contabilidade rural: um estudo acerca da sua utilização como instrumento de controle na produção do fumo na cidade de Arapiraca - AL

Abstract

The objective of this study was to investigate how the rural accounting tools are used by the tobacco growers of the city of Arapiraca - AL. As justification has been used, accounting appears as an important ally in the search for accurate and important information for managing the business. Rural accounting can provide a better knowledge of the activities developed, generating economic and financial information of the business. For the accomplishment of the present study, we resorted to the bibliographical research and to the field research, having the option of a research interview, there are producers of tobacco in the rural zone of the municipality of Arapiraca - AL, in the Alagoan countryside. The results show that rural accounting must be well worked out, especially with regard to the eventual context that limited the research to tobacco farming, the study showed that only 46.7% of respondents need accounting support (advice), other instruments that the rural entrepreneurs use it, they are only for tax return, the others do not have nor interest in the contracting of the accountant and their work tools adopted by the accounting.