As práticas de contabilidade gerencial e sua utilização no processo operacional: uma análise nas empresas industriais de tecelagem na cidade de São Bento no estado da Paraíba.

Abstract

In the vision of the current market, it is perceived great necessity to develop efficient tools to help the managers in the decision taking, whose creation and perfectioning are in accordance with the necessities of the industries. It is observed that in Brazil the use of practical of managemental accounting is recent, and therefore, some methods of expenditure are not used quite frequently. The objective of the study is to investigate the practical ones of managemental accounting used by the entrepreneurs of the industries of weaving of the city of Is Bento in the State of the Paraiba. In the methodological procedures one became the use of qualitative and quantitative aspects through questionnaire and half-structuralized interview. The practical ones of managemental accounting used in the research had been: methods of expenditure for absorption, method of changeable expenditure, analysis of the relations cost-volume-profit and the expenditure based on activities (ABC). It was become fullfilled, in the first stage, the characterization of the profile of the entrepreneurs and in the second practical stage the use of the managemental ones was verified. The results had disclosed that only 50% of the companies use the method of changeable expenditure.