Investigação sobre o uso de ferramentas gerenciais em uma empresa de saúde suplementar da Cidade de João Pessoa – PB

Abstract

This study aimed to investigate the use of management tools in a health supplement company based in the city of João Pessoa (PB), with a case study application. Regarding the methodology, it was considered exploratory, descriptive and qualitative, with an interview and a questionnaire. In seeking to fulfill the goal presented, it conducted a literature review, in order to support the research, mainly with matters relating to management accounting in order to understand, what are the most widely used management tools. The research showed the importance of Managerial Accounting in aid to decision making. The results were that the manager is a doctor without qualifications in health management, whereas, the management tools delivered to the company, only uses the method of absorption costing and analysis of financial statements. The cost method is used only to meet the requirements of the Inland Revenue and analysis of statements used primarily when the company needs bank financing, showing that the company undervalues managerial tools, preferring the use of financial accounting over management accounting.