A utilização das informações contábeis no processo de tomada de decisão na ótica dos gestores: um estudo no comércio varejista de materiais de construção na cidade de Cajazeiras - PB.

Abstract

The main objective proposed by this study is to identify which financial information is more valued and used by managers of retail sales of building materials city Cajazeiras / PB to support decision making. This study was based on the following methodological procedures, literature and field, and the universe consists of a total of 21 (twenty one) business, where the sample represented 71.43% of the population studied. To achieve the desired goal, we elaborated a questionnaire with closed assertions in order to get a better approximation of reality. In general, the managers surveyed considerable degree of importance attributed to the use of management information as asked: techniques of investment analysis, determination of product costs, determination of selling prices, corporate budgeting, preparation of cash flow analysis financial statements, analysis of profitability and performance, inventory control, control of accounts payable, accounts receivable control and tax planning, while highlighting the importance of this information for decision making, according to the search result main purpose of accounting is being perverted, concerned more with the tax requirements to providing support in decision making, because, according to research accounting information was used more to meet tax requirements, representing a total of 53.33% of the sample