O uso das informações contábeis no processo de tomada de decisão nas indústrias de laticínios da região polarizada pelo município de Sousa-PB.

Abstract

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.