Rural accounting: comparative profitability of poultry and dairy activities

The constant technological and market requirements in consumer purchasing products with better quality and attractive prices make the producer or rural entrepreneur expand your financial techniques and efficient production. In this respect, the Accounting is an indispensable tool in the management of business. The Rural Accounting, in addition to being an instrument of support for decision-making, assists in lifting costs, the improvement of production systems and demonstrates the results of the period achieved in rural activity. Among the more prominent and profitable rural activities are those related to dairy and poultry area, which are the focus of this study. With the requirements that the consumer market demands, it is necessary that the rural entrepreneur is aware of the real situation of their property and of the results obtained with the activities it carried out. Considering how a sample rural property, the goal of the work is to analyze the profitability of dairy and poultry activities of a rural property located in the West region of Santa Catarina. The survey ranks with regard to their goals as exploratory, with data collected through documentary analysis and content, with qualitative approach. The results suggest that the dairy produces greater profitability in rural property parsed when compared to poultry activity, especially with regard to net margin of sales. It is concluded that the assessment of the results of each activity carried out by rural property in analysis can be important to assist the Manager of this property in the definition of future investment.