Resumo

SANCHEZ, Carlos. Financial Planning of agricultural and livestock companies. Vis. futuro [online]. 2016, vol.20, n.1. ISSN 1668-8708.

In this piece of paper an analysis of the handling of funds in the agricultural and livestock is approached, verifying some theoretical issues but -most fundamentally- putting emphasis on practical aspects. Owing to this fact, the financial planning as a tool of administration is associated with the productive, economic and investment plan, showing to be efficient in the currency resources. The financial planning is substantial in the agricultural and livestock companies, as much as there is an extended period of time because of the expenditure of consumable goods or services and the originated incomes in the products sale. This study alludes to an analytical and empirical approach as well, to keep up with the demands, considering not only theoretical aspects, but also issues regarding the praxis on account of the interview results made to different actors of the area and the author's experience as producer and assessor of agricultural and livestock companies. By means of such application moments of new investments can be examined in accordance of the relative prices, which could derive on an analysis of the convenience, without borrowing loans, acknowledgement of the influence (positive or negative) of an inflation process and the gaining of a realistic and straightforward praxis. All in all, a model of the cash flow is presented, which farmers and stockbreeders producers can carry out, on account of the dynamic and flexible function recognition of such plan, considering updating quarterly.

Palavras-chave : Financial planning; Relative prices; Cash Flow.