Uso da análise das demonstrações contábeis no processo de gestão: um estudo nas maiores indústrias do setor de confecções do Estado do Paraná

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The general objective of this work is to verify which elements of the analysis of the countable demonstrations is used in the process of management of the biggest industries of the sector of confections of the State of the Paraná. As delineation of the study it was used descriptive research, of the type survey, with quantitative boarding. The population of the research consisted of the biggest industries of the sector of confections of the State of the Paraná, being overcome as reference the number of employees of the same ones. The sample of 14 industries, extracted of the population of 34 companies, was given with the use of the technique of intentional sampling. It had the questionnaire as standardized technique of collection of data, sent for email, in the month of October of 2004, for the financial administrators of these industries. This work contributes for the research line Financial Accounting of the Program of Pós-Graduação in Countable Sciences of the Regional University of Blumenau, adding itself, thus, to the existing works already and adding new knowledge acquired in the accomplishment of the field research. The results of the research disclose that all the searched industries use the analysis of the countable demonstrations. Thus it is concluded that, even so the majority uses the analyses in monthly periods, the accounting and the managemental instruments of control serve of support to the manager of the organizations in daily periods, weekly, monthly, quarterly and annual

ASSUNTO(S)

analysis of the countable demonstrations industries of the sector of confections ciencias contabeis process of management análise das demonstrações contábeis indústrias do setor de confecções processo de gestão

ACESSO AO ARTIGO

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