A IMPORTÂNCIA DA CONTABILIDADE RURAL NA ASPAF: UM TRABALHO ASSOCIATIVO DE PEQUENOS PRODUTORES RURAIS, NO PERÍODO DE 1987- 1997

Abstract

Rural accounting aims to study, record, control, and analyze activities in the agricultural sector for financial decision-making. The objective of this research is to analyze the importance and impact of implementing effective accounting practices on financial management, decision-making, and the sustainability of ASPAF. The methodology used was bibliographic research and document analysis. The results indicate that the implementation and use of rural accounting at ASPAF significantly contributed to theadministrative and financial stability of the association. It is concluded that rural accounting goes beyond a simple record of financial data: presenting a management and development strategy within the associative framework. ASPAF demonstrates that rural accounting is of great importance for achieving sustainable growth, the independence of producers in the field, facilitating transparency, and showing how financial analysis and organization are necessary for the successful development of activities.