Relevância da contabilidade para o processo decisório: estudo de caso do Grupo Zema

AUTOR(ES)

Naldo Ferreira Alves

DATA DE PUBLICAÇÃO

2004

RESUMO

The methodology of this paper is case study based and discusses the relevance of Accounting in the decision-making process and in entity management, in spite of, the restrictions of the Fundamental Principles of Accounting and Regulations, dictated by the various external authorities involved in Financial Accounting. The author selected a corporation, whose main activities were commercial in nature, and which was headquartered in Araxá, in the State of Minas Gerais. Besides this, the Group also has business interests in three other Brazilian states. To meet these objectives, the researcher and author used interviews, studied documents and collected data and information, which, after careful.and methodical analysis together with further examination of re1evantpublished texts, results were collated and conc1usions drawn. This paper is both exploratory and descriptive and is composed of six chapters, one being the introduction, the final being the conc1usionand the remaining four highlighting the following topics: a) The basics of Financial Accounting, details of its evolution and the influence of the Fundamental Principles of Accounting and Regulations, in such matters as, measuring and evaluating patrimony and formation of the Financial Accounting results; b) Management Accounting and the user s information needs; c) The decision-making process and Accounting s input; and d) The select Group s management and use of information generated by Accounting. Accounting is a science that has evolved with society, and is, therefore, character-ised as a Social Science. Accounting Principles and Regulations are necessary to exercise uniformity and reliability in Financial Accounting results, used to meet the needs of external users. Internally, Financial Accounting is considered a rich database and source for Management Accounting Systems, which are primarily destined to supply information, to internal users involved in the decision-making process

ASSUNTO(S)

contabilidade financeira ciências contábeis e financeiras contabilidade ciencias contabeis processo decisório.

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