O uso da informação contábil nos empreendimentos localizados na praia do jacaré - PB

Abstract

This study dealt with the use of accounting information in enterprises located on the shore of Alligator - PB aims to describe how the developments, located in Landmark Sunset Beach Alligator in the city of Cabedelo -PB, using accounting information for decision making, as well as present the necessary features so that this information can be useful for decision-making and how the meter contributes to the management of projects. The methodology includes a literature survey with questionnaires in projects located on the shore of Alligator. As a result it was found that 90 % of respondents rely collaboration accountant to manage your business , the information presented by the counters corresponding to 36.8 % payroll, 31 % related to tax planning, 21 % stated receives information regarding accounts payable and accounts receivable. Regarding the type of accounting and management report presented by the counters 30 % said they had access to the balance sheet. When asked entrepreneurs which assignments are required to counter, 61.5 % answered that request guidelines and procedures related to tax pension and 23.1 % used require information contained in the decision- making process. Given the above it was found that the owners of the enterprises surveyed do not use accounting information in the decision- making process, limited to compliance with the tax and social security requirements. Through the data analysis it was found that entrepreneurs use accounting information, but fail to utilize the full potential that the information is able to offer them for making decisions.