Análise crítica da implantação de uma Holding em uma empresa rural familiar
Nenhuma Miniatura disponível
Data
2024-01-17
Autores
Título da Revista
ISSN da Revista
Título de Volume
Editor
Universidade Estadual Paulista (Unesp)
Resumo
A holding familiar rural se destaca por contribuir para a obtenção de negociações mais eficazes, especialmente realizadas entre empresas, pois desta forma são maiores os benefícios obtidos, de forma a auxiliar na redução dos custos, além de possibilitar aplicação de programas direcionados a esse público específico, que facilitam a tomada de crédito junto às instituições financeiras. Esse trabalho analisou criticamente a implantação de uma holding em uma empresa rural familiar. O método empregado na realização desse trabalho foi uma pesquisa aplicada, de natureza descritiva, com abordagem qualitativa, utilizando como método o estudo de caso, o qual foi realizado em uma empresa familiar rural, do município de Barretos, do ramo agrícola, que se encontra em sua terceira geração. Os dados foram coletados por meio de uma entrevista semiestruturada, aplicada a uma gestora da empresa e analisados por meio da técnica da análise do discurso. Os resultados mostraram que a holding familiar rural foi implantada e que obteve muitos benefícios com essa implantação, pois teve reduzida a sua carga tributária, passou a planejar eficazmente a sucessão, blindou o seu patrimônio de forma lícita; evitou conflitos familiares; proporcionou a profissionalização dos sócios da empresa e obteve outras vantagens mais, de modo que a constituição de uma holding familiar rural consiste em uma maneira lícita, ágil e de grande eficiência para o planejamento sucessório e tributário ligado ao agronegócio. A relação entre as atividades do agronegócio e a constituição da holding familiar se apresenta como uma alternativa viável para reduzir a carga tributária, planejar a sucessão, blindar patrimônio, de forma lícita; evitar conflitos familiares; proporcionar a profissionalização dos sócios da empresa, além de outras vantagens.
The rural family holding stands out for contributing to more effective negotiations, especially carried out between companies, because in this way the benefits obtained are greater, in order to help reduce costs, in addition to enabling the application of programs aimed at this specific public, which facilitate the taking of credit from financial institutions. This work critically analyzed the implementation of a holding company in a rural family business. The method used in this work was an applied research, descriptive in nature, with a qualitative approach, using the case study as a method, which was carried out in a rural family business, in the municipality of Barretos, in the agricultural sector, which is in its third generation. Data were collected through a semi-structured interview, applied to a manager of the company and analyzed using the technique of discourse analysis. The results showed that the rural family holding was implemented and that it obtained many benefits from this implementation, as its tax burden was reduced, it began to effectively plan the succession, legally shielded its assets; avoided family conflicts; it provided the professionalization of the company's partners and obtained other advantages, so that the constitution of a rural family holding is a lawful, agile and highly efficient way for succession and tax planning linked to agribusiness. The relationship between agribusiness activities and the establishment of a family holding is presented as a viable alternative to reduce the tax burden, plan the succession, protect assets, in a lawful way; avoid family conflicts; provide the professionalization of the company's partners, in addition to other advantages.
The rural family holding stands out for contributing to more effective negotiations, especially carried out between companies, because in this way the benefits obtained are greater, in order to help reduce costs, in addition to enabling the application of programs aimed at this specific public, which facilitate the taking of credit from financial institutions. This work critically analyzed the implementation of a holding company in a rural family business. The method used in this work was an applied research, descriptive in nature, with a qualitative approach, using the case study as a method, which was carried out in a rural family business, in the municipality of Barretos, in the agricultural sector, which is in its third generation. Data were collected through a semi-structured interview, applied to a manager of the company and analyzed using the technique of discourse analysis. The results showed that the rural family holding was implemented and that it obtained many benefits from this implementation, as its tax burden was reduced, it began to effectively plan the succession, legally shielded its assets; avoided family conflicts; it provided the professionalization of the company's partners and obtained other advantages, so that the constitution of a rural family holding is a lawful, agile and highly efficient way for succession and tax planning linked to agribusiness. The relationship between agribusiness activities and the establishment of a family holding is presented as a viable alternative to reduce the tax burden, plan the succession, protect assets, in a lawful way; avoid family conflicts; provide the professionalization of the company's partners, in addition to other advantages.
Descrição
Palavras-chave
Agronegócio, Empresa familiar, Holding familiar
Como citar
PINTO NETO, N. Análise crítica da implantação de uma Holding em uma empresa rural familiar 2024. 46 p. Trabalho de Conclusão de Curso (Graduação em Administração) -Faculdade de Ciências Agrárias e Veterinárias, Universidade Estadual Paulista " Júlio de Mesquita Filho", Jaboticabal, 2024.