A utilização da informação contábil para a tomada de decisão das organizações: um estudo sobre a percepção dos gestores do ramo industrial da cidade de Sousa - PB.

Abstract

The numerous changes in the market, with increased competition, the emergence of information technology and the increasing demands of customers, generated a new way to manage a company, it is imperative to use accounting information to the continuation and completion of goals. In this sense, the study came up with the main objective of investigating the use of accounting information in decision-making of entrepreneurs in the industrial area of the city of Sousa-PB. For this, the methodology applied and technical research, was the literature and field. As to the objectives, the study was regarded as exploratory and explanatory, whose method of approach was quantitative. Was researched 7.22% of the universe of entrepreneurs in the industrial city of Sousa-PB, by drawing a closed questionnaire and multiple choice. The majority of companies surveyed are micro and operate more than 10 years in the market. Thus identified which accounting information entrepreneurs have difficulty understanding, which researched the problems occurred by the absence of accounting information in business management, accounting information described most commonly used in decision making and found satisfaction in relation to business management information used by the company. It was found that the managers of the industrial area of Sousa-PB are indifferent about the use of accounting information in decision-making, ie, a significant number of managers still make decisions without the use of accounting information, using only the experience and intuition in business and this can be defined as the risk. According to numerous entrepreneurs, without the use of accounting information the company would have problems like the lack of working capital and lack of knowledge of the profit margin of sales. The latest information is used by managers are provided by the internal staff of the company, is information about the financial position and operating efficiencies, since unlike, do not understand the information and accounting reports delivered by the counter, and the Balance Sheet is the most pointed demonstration , according to the research. Consequently, the accountant needs to adopt a new mindset and become the communicator of information management, providing advice to business owners have a good decision making and understand the information that is passed, ie, the counter should direct the company to achieve its objectives and the development of their activities. The company to achieve its objectives and the development of their activities. The management information systems should meet the real needs of managers, through customization of systems. It is also necessary that managers pay attention to the importance of training and management training in order to greater safety and quality in the decision making of companies, through a better understanding of reports and accounting information for planning and control of their business.