As dificuldades estratégicas na implantação da Contabilidade em cooperativas agropecuárias no Amazonas

Abstract

The cooperative association aims to form a type of company that is not very non-profit organization that seeks to benefit all its participants. The Benefits agricultural cooperatives in the lives of small rural producers are numerous. The base of this study was to seek contributions from accounting as the management tool for small rural producers in the State of Amazonas and also demonstrate the difficulty of implementation of accounting in these organizations. For this, a research of qualitative, descriptive nature, with data collection by bibliographic, documentary and through interviews with experts. Attention turned to the difficulties that producers face when trying to undertake in the face of the conditions in which they live and also the differences accounting used in cooperatives, as it is an area that lacks qualified professionals to act in order to improve processes and obtain results. With the results obtained it was concluded that the rural accounting, mainly the one directed to the small rural producers is seldom used in Brazil because there is a lack of knowledge of these producers and more, there are few professionals with knowledge in the areas of production, rural and cooperative administration and accounting in order to allow economic and financial control more accurate and more accurate information that provides greater security and clarity in decision making.