Práticas de gerenciamento empresarial em empresas do segmento na cidade de Sousa-PB.

Abstract

This paper addresses the management practices used by companies in the segment of drinks, including the importance of Managerial Accounting in decision-making. Thus, the goal of this research was to verify that the management practices used in decision-making by utilities of beverages in the city of Sousa, MO. The methodological procedure used during the development of this work was the literature search and field, quality of character, descriptive - exploratory. The data were obtained on the basis of interview and questionnaire. Once collected, were analyzed, presented with the aid of charts and graphs. The results revealed that companies surveyed management practices are geared towards the control of management and strategy firm for decision-making and back up to competitiveness. It was noticed that the companies surveyed correspond to the micro, small and medium enterprises with their performance of activities ranging from 2 to 19 years, therefore, managers are presented as profile managers or owners of companies, have average level of schooling and are acting with the function said about 2 and 8 years. Finally, companies under investigation are managed by directors and managers and relate to SMEs, and administrators take their decisions based on reports and performance indicators. Understand the importance attached by administrators to the cash flow that ensures the resources to meet its obligations.