O papel do orçamento na gestão de unidades familiares de produção do vale do Rio Pardo, como fator de desenvolvimento regional sustentável.

Abstract

The budget is as important for the improvement of the citizen’s quality of life and domestic units as it is for the success of an enterprise. Considering that controlling personal finances and/ or finances of a domestic unit of production is not a regular practice, this study has the purpose of distinguishing the importance of a budget in the management of the domestic units of production. Through observation and experimentation, the role of the budget in the management of domestic units of agricultural production is shown as a way of promoting sustainable development. The optimization of the domestic units’ finances will be perceived through the implementation and accompaniment of a budget for a three month period. For this, a descriptive applied research is done, from a case study of the finances of the domestic units of production, in the counties of Santa Cruz do Sul, Vera Cruz, Vale do Sol, Rio Pardo and Cerro Branco, located in Rio Grande do Sul – Brazil. It is understood that through this study the domestic units of production will become aware of their budget management therefore contributing for the decision making in the administration of expenses, applications and/ or investments, of incomes originating from their production.