Resultado de uma propriedade rural: o uso de uma Demonstração do Resultado do Exercício Gerencial

The increasing competitiveness in agribusiness necessitates the implementation of efficient strategic management in rural properties to ensure economic sustainability. In this context, data organization, analysis, and decision-making become essential tools for evaluating the performance and profitability of farm activities. This study aimed to assess the monthly financial results of a livestock farm by proposing a managerial income statement (DRE) based on the variable costing method. Through documentary research and on-site visits, it was possible to organize and visualize the costs, expenses, and revenues of farm activities. Managerial accounting performance indicators were then used to evaluate the farm’s results. The analysis revealed that the dairy activity during the first quarter of 2024 showed stable revenue; however, the costs exceeded the revenue, resulting in a negative contribution margin and operational loss. Regarding cattle sales, the only significant transaction occurred in January, with insufficient revenues in subsequent months to cover the activity's variable costs and expenses. Conversely, the goat farming activity, despite the absence of significant sales in the analyzed period, was the only one to achieve a positive contribution margin across all three months.