A CONTABILIDADE GERENCIAL NAS TOMADAS DE DECISÕES EMPRESARIAIS: Um estudo de caso na empresa Sapassos Calçados

Abstract

The present study aimed to understand how Management Accounting helps entrepreneurs make more appropriate decisions in their company. Thus, it was noted that, in order to achieve its main objective, it was essential to describe which management tools can help businesspeople in the world of entrepreneurship. Management Accounting is what assists managers in implementing improvements in financial and administrative processes, where detailed accounting studies are carried out on costs, expenses, profit, market, in addition to analyzes of the Income Statements and the Balance Sheet, aiming for a respective increase in revenue, reduced risk and greater control of activities. Using a descriptive, bibliographical, documentary and exploratory review with a case study, the proposed model was approached in a small company in the city of João Monlevade, where it was possible to have access to the accounting reports and carry out analyzes based on the results presented. It can be concluded that the method is efficient in helping leaders make more assertive decisions, better considering the company's numbers.