MOTA, ,. E. L.; MOTA, Maria Euflausina de Lira.
Résumé:
This study aimed to show how it is being used the accounting information in the process of
decision-making in the dairy industry in the region polarized by the 1 .city of Sousa - PB.
Thus, there were the management practices used in companies of this study, regarding
planning, execution and control, showing which the accounting and non-accounting reports
used by management of companies studied. The methodology used during the development
of this work was to document, through bibliographical survey in electronic databases and
qualitative field researches. The data were obtained on the basis of a questionnaire in loco.
After collected, the data were analyzed, interpreted and presented with the aid of tables. The
results revealed that managers receive information in a timely manner through of financial
statements, which in part helps in decision- making. However, the participation of the
accountant in management of companies, is still minimal, even managers considering
relevant accounting information.
