Práticas contábeis gerenciais: estudo de caso em uma empresa de calçados, na cidade de Sousa-PB.

Abstract

This conclusive work is focused in the importance of Management Accountancy in enterprise like form of become possible tools for managers to assist in its take decision, based in manager accountancy practices who interprate information cames of accountancy and turning every knowledg necessary for the planing and decision process of the enterprise . Thus, the management accountancy is utilized for make decisions inside enterprise. So, the objective of the research has been to check the accountancy practices utilized in the enterprises who manufactures footwear in the town of Sousa-PB. The methodological process utilized during the developed this study have been literature research, documental and research of field, with qualitative character. The dates of research were obtained based in the application of interview and questionnaire. After obtained there was the descriptive analysis, for table and board. The results show that the company makes management practices in the categories: strategy and market positioning, administration of technologic and administration of peoples, also the use these practices contributes for growth of enterprises.