Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Alecia_Buarque_Bernardinelli.pdf: 3242901 bytes, checksum: 048df9ca8891c83cc179c003d7bddc13 (MD5) Previous issue date: 2006-08-21 / The present aims at the contribution of the forecast and simulation of the main financial statements and its contribution to the decision process. The research is initiated with the conceptualization of the main financial statements made by accounting department - Balance Sheet and Profit and Loss. After that, it treats to explain the main inside and outside variables and as they affect the elaboration of these statements. The following step is to know the process of management through the budget. The simulation of the main financial statements is the last topic to be studied. In order to corroborate with the bibliographical survey a study of case with the purpose of ratifying the conclusions found in the bibliography was made, proving, thus, the formulated hypothesis. The company searched is one of the chemical branch and it is established in Brazil for almost fifty years. The answers to this research were tabulated and demonstrated, in its majority, by graphs to better explain the incidence of the pointed conclusions. The conclusions confirm the evidence of the projection contributes to the decision process generating establishment of future results, communication of goals and objectives in one determined period of time, strategically decision and elaboration of plans of action, measurement and control of performance, allocation of operational resources and decisions of capital investment. Can be said about the simulation that this generates the knowledge of the threats and chances of the company through measurement evaluating the possible impacts of the taken decisions and the anticipation of the impacts of the modifications of the variables in its result. / O presente trabalho trata das contribui????es da proje????o e da simula????o das principais demonstra????es financeiras ao processo decis??rio. Para tanto, apresenta-se a conceitua????o das principais demonstra????es financeiras elaboradas pela contabilidade - o Balan??o Patrimonial e a Demonstra????o do Resultado do Exerc??cio. Em seguida, explicam-se as principais vari??veis end??genas e ex??genas e como elas afetam a elabora????o das demonstra????es, prop??e-se um processo de gest??o atrav??s da ferramenta do or??amento. Por fim, ?? apresentada a simula????o das principais demonstra????es financeiras. A fim de corroborar com o trabalho bibliogr??fico, foi elaborado um estudo de caso com o prop??sito de ratificar as conclus??es encontradas na bibliografia, comprovando, assim, a hip??tese formulada. A empresa pesquisada ?? do ramo qu??mico e est?? estabelecida no Brasil h?? quase cinquenta anos. As respostas ??s pesquisas foram tabuladas e demonstradas, na sua maioria, em gr??ficos para melhor exemplificar a incid??ncia das conclus??es apontadas. As conclus??es apontam para a comprova????o de que a proje????o contribui ao processo decis??rio gerando estabelecimento de resultados futuros, comunica????o de metas e objetivos num determinado per??odo de tempo, decis??o estrat??gica e elabora????o de planos de a????o, medi????o e controle de desempenho, aloca????o de recursos operacionais e decis??es de investimento de capital. Com rela????o ?? simula????o pode-se dizer que esta gera o conhecimento das amea??as e oportunidades da empresa atrav??s de uma mensura????o, avaliando os poss??veis impactos das decis??es tomadas e a antecipa????o dos impactos das modifica????es das vari??veis end??genas e ex??genas no seu resultado.