A Contabilidade como ferramenta de decisão na opção tributária: um estudo de caso em uma indústria de reciclagem na cidade de Sousa - PB.

Abstract

Brazil's economy is increasingly strengthened due to the expansion of Micro and small enterprises, relevant in the development process of the country. And are responsible for expressive number generating jobs in 2010 according to research, strengthening the social and economic equality of the population. However, these companies are at the mercy of high taxes levied on their revenues, unleashing the early mortality of those who are not prepared and did not seek the right to stay in this complex market. The accounts have the indispensable role to guide the manager about the real situation of the company, emphasizing the use of accounting information as an aid to business decisions. The present study aims to analyze what internai users accounting using accounting information for decision-making in the form of option for taxation of taxes, through a case study in a recycling industry in the city of Sousa-PB. In methodological a procedure was used the documentary and bibliographic research. The search for goals, descriptive research was used by a case study, whose data were extracted from the company in the study, recycling industry in the city of Sousa/PB, being applied to the Manager and accountant for the company a Likert scale questionnaire to verify their perception about the proposed topic. After extracting the required data, was made the analysis and interpretation of the results of this survey, therefore the conclusion that it is not always Simple taxation mode is viable for companies to National and that only accounting is the correct tool in choosing appropriate tax the company mode, therefore, Assumed that it brought profit to the company the minor disbursement in financial resources for payment of taxes. And regarding the perception of managers about accounting as an aid to decision-making in choosing the appropriate modality to the company, was verified in accordance with the owner's answers to the questionnaire, proposed that the use of accounting is fundamental to the company, but not essential in the decision-making process that aims to promote its continuity on the market, but uses the accounting in the choice of the mode of taxation and the counter agree totally under the perception that the accounting It is essential to the company's aid.