Um estudo sobre as ferramentas gerenciais utilizadas pelos prestadores de serviços contábeis nas empresas de pequeno e médio porte da região metropolitana de João Pessoa

Managerial Accounting has several tools that can provide administrative support to the entities in the decision- making process. Therefore, this study aimed to conduct a survey on the use of these tools by the companies providing financial services responsible for accounting for small and medium Enterprises located in the metropolitan area of João Pessoa. The method used in this study was descriptive and bibliographic. Resorted to a semi-structured questionnaire with closed and open questions, applied to managers of 31 accounting firms in a universe of 135 registered and active in the Paraiba Regional Accounting Council in 2013, in order to obtain the information necessary to conduct the study. After analyzing the data were examined, the characteristics of the respondents as well as their clients. Knowledge and application of management tools by the offices has been verified. The results indicate that accountants know most of the tools, but do not apply equally across its customers. This framework was partly justified when answered in the survey that the time of implantation is considered the most difficult for applicability. Among the management tools, the cash flow statement and strategic planning were the most cited on the knowledge and applicability, while the PROCEM’s certificate and the downsizing and were the least mentioned.

Grantor dc:publisher

Universidade Federal da Paraíba

Year dc:date.issued

2014

Author dc:creator

• Coutinho, Anderson de Queiroz Henriques

• Contabilidade gerencial
• Ferramentas gerenciais
• Prestadora de serviços contábeis

Statement dc:rights

• Acesso aberto

Language dc:language

por

Repository record dc:identifier.uri

https://repositorio.ufpb.br/jspui/handle/123456789/2047

OAI identifier oai:identifier

oai:repositorio.ufpb.br:123456789/2047