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Autores
Orientador(es)
Resumo(s)
In Portugal information about the costs of agricultural enterprises is scarce, complicating
the decision-making process of the farm manager who needs this information to manage the
farm in a context of constant change in policies, agri-environmental measures and
regulations of agricultural products.
This dissertation proposes an information system based on enterprise accounts, able to
report costs and income from agricultural activities. Thus a database named ACC was
developed, together with an interface named GITEAgro to facilitate the construction of
enterprise accounts and use their data to calculate useful indicators, plus an operation
schedule to ascertain the occurrence of costs over time.
For this purpose overheads and variable costs per unit, revenues and gross margins were
calculated in two examples of activities: rainfed milling wheat and vineyards for quality wine,
representing, respectively, an annual and a perennial crop.
The result was facilitating the creation of enterprise accounts and improving the display of
the information through interactive graphs. Inserted in an information system this information
could simplify farmers' control over their activities, while generating data for the publication of
the indicators
Descrição
Mestrado em Engenharia Agronómica - Instituto Superior de Agronomia
Palavras-chave
databases farm management enterprise account agricultural information accounting information systems
Contexto Educativo
Citação
Mendonça, B.S.P. - Contributo para um sistema de informação agrícola. Caso de estudo da vinha e do trigo no Alentejo. Lisboa: ISA, 2013, 66 p.
