O uso das práticas de contabilidade gerencial: um estudo de caso nas micro e pequenas empresas do setor farmacêutico na cidade de Sousa-PB.

Abstract

Large Brazilian companies have suffered the effects of a recessive policy from the'80s (eighty), which led a large volume of unemployment in Brazil leading the country to crisis. The rulers of that time had the solution to this problem an investment program aimed at special facilities and the development, installation and maintenance of micro and small enterprises in Brazil as escape valve for creation of new job vacancies, there was then, programs of funding and access to modern management and administration. To understand the operation of a micro-precise place without the requirement of the government, a good analysis in their statements, which reflect the methods used to: bookkeeping, inventory, financing of the long and short term, etc., leaving explicit its economic and financial situation can be an excellent management tool, helping in the management of resources. In this context, the accounting management can be characterized as an ally for managers of pharmaceutical establishments in the city of Sousa-CP, providing information that will give basis for decision-making, forming with it, an entire tree of hierarchical organization in order to distribute information for each one sector responsible. The present study aims to examine how the management is performed, and how it performs is used to its accounting and financial management of companies viewed in the pharmaceutical sector of the city of Sousa - PB. For this, you must use the research literature and survey data, using literature search and a case study in order to understand the main problems faced by entrepreneurs in the sector, reflecting the importance of financial statements for the development of techniques for management of these enterprises. With this, it was observed that the pharmaceutical companies in the sector of the city of Sousa-CP, have some peculiarities in the process of management accounting, reflecting a decision-making centralized in the picture of their owners, that 80% are composed of men, which behave in such a way as to lay still focused on accounting managerial experience, with a degree of delay in its relations with these procedures.