O uso de práticas de contabilidade gerencial para acertos das decisões de negócios: uma investigação empírica nas empresas de laticínio no município Sousa-PB.

Abstract

That study has as objective investigates the practices of managerial accounting for the successes of the decisions of businesses in the dairy product companies in the municipal district of Sousa - PB. For that they were researched all the four companies atuantes and registered by the Association of the Industries of Dairy product of Paraiba. The nature of this study is of qualitative and quantitative character for supplying necessary information for the solution of the approached problem to be had. With relationship to the means, he/she is classified as bibliographical empiric. With relationship to the ends, it is treated of a descriptive study, approaching characteristic elements of the accounting area, of the managerial accounting and of the use of the accounting practices. It was accomplished a Rising or Survey, that he/she had as instrument of collection of data, a questionnaire with objective and subjective questions, addressed the managers, approaching in your first part, the profile of the company and of the manager and in the second it breaks the practices of managerial accounting used by the same ones. It is verified that a predominance of managers of the masculine sex exists (100%) among the respondentes. The data demonstrate an age group and education degree differentiated for each manager. About 100% of the interviewees they are part of the picture societario of the company, in proprietor's function. The time of existence of the companies on average is between an and fifteen years, possessing a number of employees very significant, that are the responsible for the production of yogurts, cheese, curd, cream, juices and candies. If treating of the practices of managerial accounting was evidenced that 50% of the companies are used of the method of variable costing and the other ones 50%, it is used of the costing ABC, for the data of costs it is observed that 75% of the companies analyze your costs through the price of the product, and the others for the acceptance of the requests and for the administration of costs and reduction. For the calculation of the sale price, all the companies 100%, are used of the analysis cost-volume-profit, turning possible to clean them, and in that way presenting a percentile one differentiated in the caculo of the contribution margin. And for the planning of the profit 75% of the companies it is used of the strategic planning and 25% of the planning of sales. It is verified, that so that it is possible, to foresee damage in the companies, the same ones can have a loss of up to 30% in the sales. Therefore it is evidenced that the managers don't possess the total and correct knowledge of what they are the practices of managerial accounting and as really to implant them, and even before many you fail, the companies continue if maintaining at the market.