Ferramentas da contabilidade gerencial aplicadas na tomada de decisão: um estudo na Companhia de Água e Esgoto do Estado da Paraíba (CAGEPA)

Abstract

With the development of new business practices, an improved generation of entrepreneurs has emerged, old business models tend to adapt to continue their activities. The Brazilian state has the characteristic of regulator and also as a producer and manager of business activities characteristic of the private sector, with the advent of laws regulating and controlling the public budget, it became evident that the federative entities that Exploit commercial activity and obey the budget standards, must adapt, following management models increasingly similar to private molds to achieve their goals, making the public server, demanding of managers and collaborators Of these entities, a substantial domain of modern management tools already applied and improved in the private sector, which leads to the need for the development of this research, in the form of a case study that aims to identify which managerial tools Used by CAGEPA in its decision making, with the purpose of cataloging the most used tools and the relevance of these in the company's processes. Established under the legal personality of a mixed economy company, has the Government of the state of Paraíba as its largest shareholder, working in all regions of Paraiba, data collection was given through a semi-structured questionnaire, consisting of three blocks, having the first block the goal of socially categorizing the respondent, the second block aiming to measure the best-known tools and the third block with a focus on the relevance of the use of managerial accounting tools, the research was developed in the accounting submanagement of Cagepa, being subordinate to the administrative and financial board, having 8 collaborators in the table, the data analysis mechanism used was to quantify in percentage, considering each Respondent under the total, and eviding through graphs thus facilitating the numerical representation and interpretation of the results. Having been appointed the tools annual budget, financial and operational control as being the most used, and variable costing, report for managerial purposes, internal control, decentralisation, activity-based costing, standard cost, center of Responsibility, performance evaluation and strategic planning being all used, and it is not possible to evidence which sectors use managerial tools.