MANAGERIAL DECISION MAKING IN TWO FAMILY FARMS,IN THE SOUTH OF GOIÁS

Abstract

This paper presents the results of a managerial information system-prototype applied to two family farms, developed by EMBRAPA Cerrados in collaboration with two producers from the South of Goiás, Brazil. A case study approach was used by developing a technical and financial data base in each one of the farms. A specific accounting plan was established for each farm with effective participation of farmer (manager) and his family. One, small-scale (61 hectares) farm which has the dairy production as the main activity and another medium size (422 hectares) farm, that incorporates the grain, cereal and industrial tomato crops, as well as the dairy activity. These two farms are taken as two representative farming systems. Specific results of the technical and financial performance of the milk production activity on the two farms are, synthetically discussed to show that the differences in the technological packages adopted by each one of the producers are identified as the causes of a better economic efficiency of the one with smaller land area. This is due to better sanitary management including the use of veterinary drugs, use of roughages (sugarcane and cultivated pasture) and the low cost concentrates. The importance of such a tool in the training of farming and cattle raising technicians interested in farm management is also discussed. It is convenient to point out that the financial/technical data incorporated in the information system is becoming an important element for farm advisers and researchers assigned to evaluate agro-technologies and to propose solutions to the problems identified in the production activities in each farm.