Rural accounting: Case Study of the bean crop and soybeans in Jussara, Goiás in the period 2014/2015.

Abstract

Accountancy existed since the ancient civilizations, when the man did not even know the conventional counting system, but with the need to follow the evolution of his flock, the counting system with scratches on trees or stones, as from that moment the accounting has become part of man's life and it has evolved throughout the historical process of humanity. Only in the early nineteenth century that accounting ceased to be a simple tool for providing information. In the rural area, we have today a more precisely and controlled accounting, not only to ascertain the heads of animals in the property, but a way to control the familiar rural heritage in general, directing property's inputs and outputs,  managing all cash flows, because the farm is also a company, being the entrepreneur its own proprietary. Inside the culture ranching and farming, we have the crop production portion with the temporary or permanent culture. For the property success it is necessary to pay attention to the costs of expenses, that investment requires being both relevant, variable and fixed costs. The bean crop is a temporary cultivation and requires a moderate climate with not very heavy rainfall, and the soy is the development champion for the last three decades. This field research showed us the real situation of bean cultivation and soy, inside the accounting field, evaluating since spending on soil preparation for sale of the product thus having the actual values of inputs, outputs and profits and which products have higher profitability.