Abstract

Family agroindustries represent an important alternative for a model of rural and territorial development. However, studies regarding its management are rare, especially in relation to the financial area. Considering this reality, the present study aimed to investigate how financial management practices are carried out in family agroindustries in the city of Ijuí/RS. Data were obtained through a survey of 18 family agroindustries and two in-depth interviews. It was found that the administrators of the researched family agroindustries are, for the most part, married men who own small rural areas. The most used financial management tools are the control of accounts payable and receivable, carried out manually in most cases. The analysis of the macro, micro and internal environments of the family agroindustry revealed their influence on their financial management. Even with weak points in financial management, family agroindustries proved to be capable of generating income for families and, consequently, promote the improvement of living conditions in rural areas.

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