O uso das práticas de contabilidade gerencial: um estudo no setor de eletrodomésticos na cidade de Sousa-PB.

Abstract

The mutation in different sectors of society, ally technologies and increased competitiveness has created a new profile of managers and as a result of organizations seeking business efficiency through positive results. This fact does not occur in the different companies that sell home appliances, in which the quantity and characteristics of the products offered by companies are constantly changing. Like this, the accounting becomes an internal instrument of information, necessary for the socket of decision and the control of the administration. In which organizations must adopt management accounting models and tools that can effectively produce an adequate response to the problems it wants solving. Given the above, this study aimed to analyze the management accounting practices used by the management companies of the city of Appliances Sousa-PB. Characterizing a bibliographical and descriptive research since has for purpose to address aspects returned for the practical context, besides the field research. Being applied a questionnaire with questions related to the administration practices, to the managers of seven companies of appliances. Identified, as for the position that each respondent assumes inside of the company, that 43% of the managers possess position of Contracted General Manager and, 57% take office of Administrative and Financial Manager. However, only 13% have over 12 years experience in the business. Among the methods used, distinguished the planning and execution, but only 28% use them at the same time. With respect to management practices, noted that less than half of companies (29%) use every practice suggested in questioning, among them: Control of Accounts Payable and Receivable, Cash Control and Inventory Management, Creative, Sales Strategies and Leadership Skills. Before that, it is important to highlight that some organizations need to adapt the new business reality, because the changes in the commercial relationships still configure as the largest obstacles to they be due for the companies. Thus, the managers of these firms need to face the Household decision-making as a matter of survival and continuity.