Práticas administrativas e contábeis: um estudo descritivo em uma drogaria no município de Sousa-PB.

Abstract

The world has experienced an evolutionary development of new technologies and open markets. And in the midst of a management process of companies, there is a great need for timely information for effective decision making. The objective of this research was to describe the management practices in a drug store in the city of Sousa-PB, with the specific goals: to characterize the company profile the respondents describe the adopted administrative and accounting practices and describe the influence of the external environment in the company. In order to achieve these objectives in this study, there was a field research in a drugstore located in the municipality of Sousa / PB. Data were collected through interviews with script and structured questionnaires. The interview was conducted with the manager of the drugstore and questionnaires with the owner of the drug store and an expert in drug store / pharmacy "local". The survey results show that administration of elements were identified in the drug store in question, there is the use of accounting information in the company and that there are benefits arising from this use, as there is link between accounting information and strategic management in the company. We conclude that it is possible to identify the contribution of accounting information in strategic management at the drugstore by the results.