A IMPORTÂNCIA DA CONTABILIDADE NO DESENVOLVIMENTO DO AGRONEGÓCIO NO SETOR PRIMÁRIO COM ÊNFASE NA AGRICULTURA
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2024-11-06
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Abstract: Agriculture is an economic activity belonging to the primary sector, which consists
of the cultivation of vegetables that will serve as raw material for industries, for human and
animal food, in addition to generating jobs and serving as subsistence for some small producers,
being considered of paramount socioeconomic importance. Among the decision-making tools,
accounting and its statements can be very useful for controlling and making decisions in this
type of agribusiness. Agricultural Accounting is a particular form of study applied to agricultural
companies, with differences in the way in which accounting facts are recorded. The methodology
used was a literature review, reading works related to the topic. The research highlighted how
important well-prepared accounting is for companies of this type of agribusiness, including
respecting the delivery of their ancillary obligations to qualified professionals.