A utilização das ferramentas gerenciais no processo de decisão: um estudo em uma indústria de polpa de frutas

Abstract

Managerial accounting is an important tool that assists managers in control, planning and in the process of decision making in different branches of organizations, aiming at an economic and financial growth. The objective of this study is to verify if an Industry Fruit Pulp located in João Pessoa -PB uses management tools in their management in order to assist in its decision making process. The methodology used to develop the initial work consisted of a literature search, with the help of a qualitative approach. The procedure adopted was the case study. For purposes of data collection, a semi-structured questionnaire and the proper technique for data collection was through an interview conducted by the researcher. Through research , we can observe that the Industry Fruit Pulp uses some management tools that assist in the decision making process enabling managers subsidies which enable better control of its assets, generating results that reflect the financial and operational control, annual budget, internal control, training of the sales price, strategic planning and management reports. These are tools considered relevant to the company, since its use generate useful information and timely decision making. These tools, which together with technology and trained users to handle them are of great importance in the functioning of the industry, they can enable to the company's managers information security required in decision-making.