APLICAÇÃO DA CONTABILIDADE GERENCIAL PARA OTIMIZAÇÃO DA PRODUÇÃO E RENTABILIDADE EM PROPRIEDADES PECUÁRIAS

Abstract

This study addresses the essentiality of managerial accounting in optimizing production and increasing profitability of cattle farms in Brazil. It highlights the economic and social importance of livestock farming, emphasizing that effective rural management requires advanced accounting practices. The financial data analysis of a real case, Agrogado Ltda, exemplifies how managerial accounting can positively influence profitability and operational efficiency. Managerial accounting is presented as a strategic tool, not only for financial control, but also for cost analysis and support in the strategic decision-making process. The research illustrates how a careful implementation of these practices can lead to more efficient financial management, highlighting the need for such methods for the progress and sustainable competitiveness of the livestock sector. In summary, the study reinforces that managerial accounting is an indispensable component for the growth and competitiveness of Brazilian cattle farms