A utilização da contabilidade como instrumento de gestão: um estudo nos Supermercados do Município de Sousa – PB.

Abstract

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.