Práticas de gestão contábil-financeira: um estudo de caso em uma empresa do setor comercial instalada no Município de Cajazeiras/PB.

Abstract

The present work consists of a practical approach towards finantial-accounting management of the Company X which is inserted in the comercial market of automobile and real state ink. The research has as its objective making a case study of this business located in the city of Cajazeiras-PB, discribing it and highlighting the acounting and financial practice of the organization in question based on the interview with the owner of the Company, comparing it with the orientations declared by the professional accountants reflecting also the practice performed in the region and the literature available in the area, detailing as well what resources the managerial information system used by the company X disposes of and how it is fed by the this system. The methodological procedures adopted for this research will be a case and comparative study. The research was conducted with tecniques such as the researcher’s personal observation and the realization of interviews with the owner of Company X and the professionals here called Specialists. The results show that Company X and the rest of the company in the region do not feed their systems correctly, thus, the incorrect information or the lack of them, harm the elaboration of accounting demonstration as much as the reports emitted by its own system, harming the financial decisions. The first step to reverse this situation is for this chosen company to pay more attetion to the system information filling in, so that after this a tool like the budget can be implemented, and elaborating financial statements.