A importância da contabilidade como ferramenta de gestão administrativa

Abstract

Considering the economic developments and the importance of information for companies, especially those originated by management accounting, in order to assist management in decision making, the objective of the research is characterized: To analyze the function performed by Management Accounting in the administration of supermarket companies from the perspective of their entrepreneurs in the city of Constantina/RS. To meet this objective, the research sample consisted of five companies, which represent 71.42% of the city's supermarkets. Methodologically, a questionnaire was constructed, seeking the collection and survey of data and information from the companies. For the construction of the questionnaire, we used the works of Souza (2011), Hobold (2014) and Zaparoli (2015). The results show that 100% of respondents consider accounting information important and have knowledge of what Management Accounting is, although only 60% of them claim to use this tool. It should be noted that, according to businessmen, the main method of analysis of financial statements used by companies is inventory turnover. Managers also answered about the relevance of accounting and their management reports, on which 100% of respondents emphasized the utmost importance for the continuation of the companies' activities, as well as their efficiency. Likewise, 100% responded positively regarding accounting professionals being important for economic growth and help for their companies.