Contabilidade Gerencial como instrumento assertivo em gestão pública

Abstract

The activities carried out by accounting professionals are essential for the management and administration of organizations, whether public or private. This study aims to highlight the relevance of Management Accounting as a tool to aid decision-making in the public sector. The purpose is to aim for a comprehensive view of Management Accounting and to emphasize the favorable aspects of management based on decision-making. The description of the theoretical foundation was segmented into topics, being the importance of accounting, management accounting, public accounting and management accounting applied to the public sector. The methodology used was an exploratory and descriptive research using survey techniques in a virtual questionnaire sent to the municipal executive of Vale do Mucuri. Based on complete, timely and accurate information, which is essential for achieving the desired results.