MANAGEMENT ACCOUNTING AS A TOOL IN MAKING DECISION: A CASE STUDY AT LOJA ELETROLAR LTDA DE PIUM/TO

Abstract

Currently, the relevance of management accounting as a tool for decision- making stands out, demonstrating the importance of accounting instruments in the management processes of micro and small businesses in the city. It is important, therefore, to understand how the information was generated, as well as to highlight the management vision, in relation to accounting instruments in decision making. In this context, this article aims to demonstrate the need and relevance of management accounting for the decision-making process in a small electronics and furniture commercial company, located in Pium (TO). To better develop this theme, the methodology used in the research was exploratory in nature, with a qualitative approach, through bibliographical surveys and field research. The results indicate that the manager has, in his hands, reliable accounting and financial data for managing decisions. This research also highlights that management accounting provides data of an economic nature so that the manager can make decisions based on accounting- based information. When developing this research, it was also verified that management accounting constitutes a primary business instrument for the decision- making process at Eletrolar (the field company of this research). It is concluded that the manager sees the need to use statements and accounting instruments with greater control, to improve decision-making and consolidate it in commercial market.