Contabilidade gerencial no processo de gestão empresarial: um estudo de caso em uma empresa comercial do município de Pão de Açúcar/AL

Abstract

The useful information provided by managerial accounting subsidizes the managers of organizations in the decision-making process. The purpose of this study was to identify which information used by management accounting helps in the business management process in a commercial company in the municipality of Pão de Açúcar / AL, aiming to contribute to a better understanding of the same and its importance for decision making. The research methodology used combined methods: it had as its epistemological assumptions based on the interpretative perspective associated to the qualitative approach (characterized by the description, understanding and interpretation of facts and phenomena). In addition to this, the actionresearch procedure (action-research). Regarding the results of the case studied, it was observed that the managerial accounting assists in the decision-making model of the managers of the company. It assists managers in the performance of their functions (planning, direction and control) and, especially in the branch of activity in which they work. It is focused on meeting your needs in decision making. The managerial control is adequate and effective to generate daily information and adapted to the process of business management.