GOMES, .H.A. L. S.; GOMES, Herotildes Annyelly Lira dos Santos.
Résumé:
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.
