FORMIGA, A. C. S.; FORMIGA, Aline Cristine de Sousa.
Resumen:
The mutation in different sectors of society, ally technologies and increased competitiveness
has created a new profile of managers and as a result of organizations seeking business
efficiency through positive results. This fact does not occur in the different companies that
sell home appliances, in which the quantity and characteristics of the products offered by
companies are constantly changing. Like this, the accounting becomes an internal instrument
of information, necessary for the socket of decision and the control of the administration. In
which organizations must adopt management accounting models and tools that can
effectively produce an adequate response to the problems it wants solving. Given the above,
this study aimed to analyze the management accounting practices used by the management
companies of the city of Appliances Sousa-PB. Characterizing a bibliographical and
descriptive research since has for purpose to address aspects returned for the practical
context, besides the field research. Being applied a questionnaire with questions related to
the administration practices, to the managers of seven companies of appliances. Identified,
as for the position that each respondent assumes inside of the company, that 43% of the
managers possess position of Contracted General Manager and, 57% take office of
Administrative and Financial Manager. However, only 13% have over 12 years experience in
the business. Among the methods used, distinguished the planning and execution, but only
28% use them at the same time. With respect to management practices, noted that less than
half of companies (29%) use every practice suggested in questioning, among them: Control
of Accounts Payable and Receivable, Cash Control and Inventory Management, Creative,
Sales Strategies and Leadership Skills. Before that, it is important to highlight that some
organizations need to adapt the new business reality, because the changes in the
commercial relationships still configure as the largest obstacles to they be due for the
companies. Thus, the managers of these firms need to face the Household decision-making
as a matter of survival and continuity.
