GONÇALVES, F. F. B.; GONÇALVES, Fabiano Ferreira Batista.
Resumo:
In view of the current competitive scenario, the market is seeking alternatives to ensure
their continuity, and for which a company has continuity and needed a system that has a
source of information and support in making decisions. Thus, it is necessary to an
understanding of decision making and its implication in the face of phenomena in the
internal and external observing the efficient management of business which can be
achieved only using the Management Practices positioning essential to ensuring
sustainability and increasing the competitive power to the front competing firms. In this
context, this research had as objective generality to analyze the importance of the
practical ones of countable management in the taking of decision for the managers of the
located nourishing companies in the city of Sousa-PB. With the design of checking what
the practices regency maid on the companies sousenses of the sector of distribution of
foods, on which the subjects from research they form the handlers what they answered to
a questionnaire. Using the methodology of descriptive and exploratory, in addition to the
literature and field research. Getting results in some disturbing data regarding the
qualification of professional responsibility, noting that even do not have adequate
knowledge to assume the post of manager (80%). Besides the lack of concern for firms
(80%), not to use performance measurement systems and system costs. However, it can
be identified that in these institutions goals exist to be reached with elaboration of
budgets. However, it should lead to a greater awareness and commitment of the
managers for the achievement of collective actions in search of information managers and
accounting to help in the decision-making process. Making it necessary to adopt a good
management through the Managerial Accounting to create and maintain the efficiency and
effectiveness, seeking to adapt to new competitive market.