PEREIRA, Henrique Douglas; SILVA, Lorraynne Pires dos Santos; BORGES, Elisabeth Maria de Fátima
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.
