SOUZA, L.; http://lattes.cnpq.br/6614459572294604; SOUZA, Lucinete de.
Resumen:
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