The accounting agriculture specificities

Abstract

The purpose of this study is to analyze the specificities of the accounting applied directed to the agriculture activities. In this exploratory and analytical report, we consider that the rural accounting is an important tool, as it is able to help the farmer in his decisions. It’s known that the agriculture is a set of activities associated with the soil cultivation and the animal husbandry which has as object the food production and the supply of raw materials to the processing industry. It is inserted in the primary sector of the economy, and develops in the rural environment through the extensive or intensive system. In Brazil, the feeds produced in this area are essential for the internal market supply, but specially for the external supply because it represents a significant share of the gross domestic product produced in the country. For this study we used the bibliographic research, of qualitative approach and quantitative- exploratory. Based on the discussion of data we conclude the accounting applied to farming industry contributes to the development of economy as well as recognizes the quantitative and qualitative variations in the biological assets as result considering as metric valuation values of output called fair value. Moreover, the results of this research emphasize the accounting applied strengthens the agricultural activities.