Production viability of crops on small rural estates via cost management

The Brazilian agricultural environment presents an informational asymmetry between family farmers and latifundium, considering the access and use of technology, financial and others resources, focused on productivity. For this difference in access to resources, this work aims to present a data structure that can be applied through the use of ICT to assist family farmers on analyzes and decisions concerning the economic viability of their production.

The methodology used was the qualitative bibliographical research in data modeling, accounting and cost management areas to an economic viability as an important tool for the management of small, medium or large organizations, reflecting the gathering of information necessary of factors related to a process of calculations that permeate the cost management for crops produced on farms.

As a result, was developed a data stream required for this data structure, presented through the use of wire-frames and diagrams for a future application thru a spreadsheet for management of rural property costs.

As conclusion it is noted that applying of the data structure can be a significant factor in reducing the information asymmetry between family farmers and latifundium, for helping in calculation process that requires management expertise for gathering, processing, and analysis of data results, as well as promoting improvements in the structure and possible applications in information systems.

Keywords: Information and Communication Technologies. Economic Viability. Cost Accounting. Family Farming. Science Outreach.


  1. Fernando de Assis Rodrigues
  2. Ricardo César Gonçalves Sant’Ana
  3. Pedro Henrique Santos Bisi

Full text available* at:

* Only in Brazilian Portuguese.

  1.  III International Meeting Data, Information, and Technology
  2. Research Gate


Fernando de Assis Rodrigues, B.Sc., M.S., Ph.D., is a professor at Federal University of Pará (UFPA), Brazil.