A importância da contabilidade gerencial para a agricultura familiar

The respective study focused on the discussion about the impact that the area of Management Accounting can cause in family farming. Family farming, in addition to the search for financial gains, also aims at planting, and creating products that will add to the satisfaction and needs of the human being as a whole. In order for this work activity to be successful, its administrators must have an understanding of accounting and management. Because of this, it is necessary to understand the functionality of the precepts found in the area of Management Accounting to be applied in family farming. For this, we sought to detect which are the mechanisms and methods inherent to Accounting that can serve to improve the financial balance of families working in the agricultural area. In the methodology, a documentary study was carried out based on the periodic databases, Google Scholar and Scielo, whose temporal cut was between the years 2016 to 2021. In the results it was clear that management accounting is of paramount importance for family farming, especially with regard to the measurement and disclosure of the heritage of family farmers.