SOUSA, H. A.; SOUSA, Helton Abrantes de.
Resumen:
This study aims at checking if the supermarket in Sousa use accounting information as a
management tool, and checking the degree and manner of use of accounting information in
decision-making process. It is known that the appropriate decisions are of great importance
for smaller companies, because are subject to a higher level the economic and financial
changes. To achieve the objective of this study a descriptive research with the use of
literature search and adopted through questionnaires completed to owners of the companies
studied that makes part of the supermarket chain Sousense. So, it was found that there are
few managers who consider accounting information as a management tool to assess the
economic and financial situation of the organization, so as to meet the goals of the business
entity, and that the majority of managers interviewed underpins its decisions only on
experiences gained over the years as manager. The persons responsible for management of
these organizations do not always have the appropriate knowledge to manage the company,
disregarding the benefits that can be obtained through the use of technical accounting and
managerials. . In order to change the present scenario, it is necessary that the counters
demonstrate the best way to the importance accounting information as a management tool.
The study seeks to arouse the managers and Counters how accounting information is
important for management of the enterprise, so that in future managerial decisions based on
accounting information, be something common among Brazilian companies.
