Ferramentas gerenciais utilizadas para tomadas de decisões nas microempresas: um estudo de caso em uma microempresa do ramo de laticínio da Cidade de Sousa-PB.

Abstract

With each passing day the financial market and the labor market facing major changes, and the influence of globalization increasingly present, these markets are becoming more competitive and fierce. These factors contribute to the need for further improvement and specialization of accounting professionals and corporate managers. With the constant transformation and change of accounting managers find themselves with a huge need for preparedness to use accounting data in the correct manner. Thus, management accounting stands out as a branch of its own accounting oriented decision-making, since it has the essential tools for this purpose. These tools need to be used correctly, always working with accurate data that show truly the situation of the company, and also need to be worked out in a timely manner so that they can actually help the manager to utilize them in the most responsible way possible. This research was motivated by the need to know which accounting tools that the manager of the branch of a micro dairy town of Sousa been using in their decision making in the company. This research is descriptive in nature, by trying to describe the main management tools exist and which of them are used in the micro studied. We designed a semi-structured questionnaire that served as support in data collection and structuring the case study of a dairy company in the city of Sousa-PB. This research is an essential factor in awakening managers and students of the importance of the accounting management tools as an aid in decision making.