Um estudo acerca das práticas de contabilidade gerencial: custo/valor/lucro das empresas distribuidoras de alimentos da cidade de Sousa-PB.

Abstract

In view of the current competitive scenario, the market is seeking alternatives to ensure their continuity, and for which a company has continuity and needed a system that has a source of information and support in making decisions. Thus, it is necessary to an understanding of decision making and its implication in the face of phenomena in the internal and external observing the efficient management of business which can be achieved only using the Management Practices positioning essential to ensuring sustainability and increasing the competitive power to the front competing firms. In this context, this research had as objective generality to analyze the importance of the practical ones of countable management in the taking of decision for the managers of the located nourishing companies in the city of Sousa-PB. With the design of checking what the practices regency maid on the companies sousenses of the sector of distribution of foods, on which the subjects from research they form the handlers what they answered to a questionnaire. Using the methodology of descriptive and exploratory, in addition to the literature and field research. Getting results in some disturbing data regarding the qualification of professional responsibility, noting that even do not have adequate knowledge to assume the post of manager (80%). Besides the lack of concern for firms (80%), not to use performance measurement systems and system costs. However, it can be identified that in these institutions goals exist to be reached with elaboration of budgets. However, it should lead to a greater awareness and commitment of the managers for the achievement of collective actions in search of information managers and accounting to help in the decision-making process. Making it necessary to adopt a good management through the Managerial Accounting to create and maintain the efficiency and effectiveness, seeking to adapt to new competitive market.