出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：The aquaculture of sea cultivation, practiced at Santa Catarina coast is marked by economical and financial development contribution of the family involved in the cultivation processes, benefit and commercialization of ‘shellfish. The aquaculture sector in general, with its significant number of producers, presents strong traces of informality. Based on these, this paper aims to make evident the importance of social planning to the small producer, originated from the juridical formalization of business. Therefore, an exploratory-descriptive study was made, with data approach predominantly qualitative. The collected data by interview of 25 producers with productive structure installed on Florianópolis bay, approach socioeconomic and accountant-administrative aspects. By doing so, the research outcome, under the socioeconomic aspect makes evident that there are a significant number of producers satisfied with the activity. In the accountant-administrative aspect the informality existent is detached in the aquaculture sector, with limited financial control.
其他摘要：The aquaculture of sea cultivation, practiced at Santa Catarina coast is marked by economical and financial development contribution of the family involved in the cultivation processes, benefit and commercialization of ‘shellfish. The aquaculture sector in general, with its significant number of producers, presents strong traces of informality. Based on these, this paper aims to make evident the importance of social planning to the small producer, originated from the juridical formalization of business. Therefore, an exploratory-descriptive study was made, with data approach predominantly qualitative. The collected data by interview of 25 producers with productive structure installed on Florianópolis bay, approach socioeconomic and accountant-administrative aspects. By doing so, the research outcome, under the socioeconomic aspect makes evident that there are a significant number of producers satisfied with the activity. In the accountant-administrative aspect the informality existent is detached in the aquaculture sector, with limited financial control.
