MELO, T. A.; http://lattes.cnpq.br/9938713919787944; MELO, Taciomario Abrantes.
Abstract:
This paper addresses the management practices used by companies in the segment of
drinks, including the importance of Managerial Accounting in decision-making. Thus, the goal
of this research was to verify that the management practices used in decision-making by
utilities of beverages in the city of Sousa, MO. The methodological procedure used during
the development of this work was the literature search and field, quality of character,
descriptive - exploratory. The data were obtained on the basis of interview and questionnaire.
Once collected, were analyzed, presented with the aid of charts and graphs. The results
revealed that companies surveyed management practices are geared towards the control of
management and strategy firm for decision-making and back up to competitiveness. It was
noticed that the companies surveyed correspond to the micro, small and medium enterprises
with their performance of activities ranging from 2 to 19 years, therefore, managers are
presented as profile managers or owners of companies, have average level of schooling and
are acting with the function said about 2 and 8 years. Finally, companies under investigation
are managed by directors and managers and relate to SMEs, and administrators take their
decisions based on reports and performance indicators. Understand the importance attached
by administrators to the cash flow that ensures the resources to meet its obligations.
