Controle gerencial no agronegócio: um estudo de caso na Associação dos Criadores de Caprinos e Ovinos da cidade da Prata– PB no ano de 2024

Abstract

The present study sought to understand the main control tools in managing the activities of the Association of Goat and Sheep Breeders in the city of Prata – PB. Specific objectives include: characterizing the technical profile of the board; understand the operational functioning of the association; and identify the main control and management tools used. To achieve the results obtained, it was essential to apply methodological procedures, with the research being carried out in a descriptive, qualitative manner and through a case study, with data collection through semi structured interviews. The results show that the technical profile of the board is low; and that the operational functioning of the association highlights the process of purchasing and treating milk, including a well-defined organizational structure among employees, as well as its goal is to enter the private market to expand its products and the main control and management tools used are through cash books, milk entry/exit and expense spreadsheets, control spreadsheets, daily and monthly reports, the manager, even without academic training, still has a good understanding of accounting tools. This approach reflects management's commitment to seeking knowledge to improve its daily activities, recognizing the importance of accounting as support for effective and transparent management.