Análise de desempenho financeiro na piscicultura em tanque-rede
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Data
2017-08-28
Autores
Petersen, Marcelo Guilhermino [UNESP]
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Editor
Universidade Estadual Paulista (Unesp)
Resumo
A importância do agronegócio para o Brasil está diretamente associada à sua natural vocação econômica para este setor, sobretudo por suas características e diversidades, como clima favorável, solo, água em abundância, relevo e luminosidade. O agronegócio é responsável pela integração de diversos setores da economia e sua participação no produto interno bruto brasileiro tem aumentado nos últimos anos. A aquicultura, mais especificamente a piscicultura inserida neste contexto, encontra-se em constante crescimento. A produção de pescado tem aumentado por meio da criação de peixes em tanques-rede, e especificamente a tilápia-do-Nilo, por características próprias, tem se adaptado a este tipo de cultivo com enorme potencial de produção, inclusive, em ambientes variados como rios, lagos, açudes, represas e reservatórios de usinas hidrelétricas. Porém, os estudos atualmente disponíveis na literatura relacionados aos aspectos gerenciais e econômicos no setor rural que trazem uma abordagem mais específica desta matéria, evidencia uma lacuna teórico-prática e a necessidade de propor modelos de gestão financeira voltados para empreendimentos na piscicultura, em especial, de pequenos e médios produtores, a fim de avaliar o desempenho financeiro destas empresas. Assim, este estudo se propôs a desenvolver uma estrutura metodológica envolvendo desde o levantamento das informações básicas produzidas por tais empresas até a elaboração de um painel de indicadores financeiros voltados à piscicultura em tanque-rede. Trata-se de um estudo de caso, intencional, não probabilístico, exploratório e qualitativo. Além da contribuição tecnológica, os resultados obtidos podem auxiliar tanto o administrador produtor rural piscicultor, quanto pequenos e médios prestadores de serviço, como consultores e profissionais liberais, pois estes resultados valorizam a avaliação e implantação de processos de gestão financeira mais adequados. O estudo também permitiu identificar pontos relevantes para a construção do painel de desempenho financeiro da empresa estudada, o que possibilita uma análise mais acurada destas questões e torna as avaliações deste tipo de empresa mais consistentes.
The matter of agribusiness to Brazil is directly associated with its natural economic vocation for this sector, especially for its characteristics and diversities, such as favorable climate, soil, abundant water, relief and luminosity. Agribusiness is responsible for the integration of several sectors of the economy and its participation in the Brazilian gross domestic product has increased in recent years. Aquaculture, more specifically, fish farming in this context, is constantly growing. Fish production has increased through the crop growing of fish in net cages, and specifically the Nile tilapia, by its own characteristics, has adapted to this type of crop, with enormous potential of production, also, in varied environments, such as, rivers, lakes, dams, dams and reservoirs of hydroelectric power plants. However, studies currently available in the literature related to managerial and economic aspects in the rural sector bring a more specific approach in this area, which shows and allows a theoretical and practical gap and the need to propose models of financial management aimed at enterprises in fish farming, especially to the small and medium-sized producers, in order to assess the financial performance of these companies. Although, this study has proposed to develop a methodological structure involving from the survey of the basic information produced by such companies to the elaboration of a panel of financial indicators focused on tank fish farming. It is a case of study, non probabilistic, exploratory and qualitative. In addition to the development contribution, the results obtained will be able to provide to the rural fish farmer producer, as much as, to the small and medium service providers, such as consultants and professionals, the evaluation and implement more adequate in the financial management processes. The study also gives the necessary aspects for identify relevant points for the construction of the financial performance panel of the company studied, which will allow a more accurate analysis of these issues and make the evaluations of this type of company more consistent.
The matter of agribusiness to Brazil is directly associated with its natural economic vocation for this sector, especially for its characteristics and diversities, such as favorable climate, soil, abundant water, relief and luminosity. Agribusiness is responsible for the integration of several sectors of the economy and its participation in the Brazilian gross domestic product has increased in recent years. Aquaculture, more specifically, fish farming in this context, is constantly growing. Fish production has increased through the crop growing of fish in net cages, and specifically the Nile tilapia, by its own characteristics, has adapted to this type of crop, with enormous potential of production, also, in varied environments, such as, rivers, lakes, dams, dams and reservoirs of hydroelectric power plants. However, studies currently available in the literature related to managerial and economic aspects in the rural sector bring a more specific approach in this area, which shows and allows a theoretical and practical gap and the need to propose models of financial management aimed at enterprises in fish farming, especially to the small and medium-sized producers, in order to assess the financial performance of these companies. Although, this study has proposed to develop a methodological structure involving from the survey of the basic information produced by such companies to the elaboration of a panel of financial indicators focused on tank fish farming. It is a case of study, non probabilistic, exploratory and qualitative. In addition to the development contribution, the results obtained will be able to provide to the rural fish farmer producer, as much as, to the small and medium service providers, such as consultants and professionals, the evaluation and implement more adequate in the financial management processes. The study also gives the necessary aspects for identify relevant points for the construction of the financial performance panel of the company studied, which will allow a more accurate analysis of these issues and make the evaluations of this type of company more consistent.
Descrição
Palavras-chave
Agronegócio, Aquicultura, Gestão financeira, Tilápia-do-Nilo, Indicadores, Agribusiness, Aquaculture, Financial management, Nile tilapia, Performance indicators