Made available in DSpace on 2015-12-03T18:35:18Z (GMT). No. of bitstreams: 1 Jose_Ary_Garcia_de_Lima.pdf: 676236 bytes, checksum: 3b4f0905d165dc1470ced7c006988eac (MD5) Previous issue date: 2011-03-25 / In an essential and highly competitive economical branch as the road transport of loads, the effective administration depends of accurate and timely information to support the decisive process. The experienced verification of the difficulties of those companies in obtaining such information this research was orientated to reach the objective of verifying as the companies of road transport of loads use the instruments of the managerial accounting for the administration of costs, prices and investments. The research was accomplished through a study of multiple cases, in six companies of the branch, located in the State of S??o Paulo, through of semi-structured interviews, starting from the previous verification by questionnaires about the existence of the unit of research, the costing process, pricing and analysis of investments and with the application of previous tests validating the script of interviews used. It was verified that the researched companies know the instruments, however they still are not used in her fullness, mainly in the process of analysis of investments, dependent of the managers' intuition. As for the process of costing of the services, it was observed that the variable costing is the method more used, much more for the intrinsic needs of the business than for a conscious choice together to the conditionality of market of esteeming the costs through the cost-pattern and that the determination of prices by mark-up it is the method more used. / Em um ramo econ??mico essencial e altamente competitivo como o transporte rodovi??rio de cargas, a gest??o eficaz depende de informa????es precisas e tempestivas para apoiar o processo decis??rio. Na constata????o experimentada das dificuldades dessas empresas em obter tais informa????es norteou-se esta pesquisa para alcan??ar o objetivo de verificar nas empresas de transporte rodovi??rio de cargas a utiliza????o dos instrumentos da contabilidade gerencial para a gest??o de custos, pre??os e investimentos. A pesquisa foi realizada por meio de um estudo de m??ltiplos casos em seis empresas do ramo, localizadas no estado de S??o Paulo, atrav??s de entrevistas semi-estruturadas, a partir da verifica????o pr??via por question??rios estruturados sobre a exist??ncia da unidade de pesquisa, o processo de custeio, precifica????o e an??lise de investimentos, posteriormente ?? aplica????o de pr??-testes para validar o roteiro de entrevistas empregado. Constatou-se que as empresas pesquisadas conhecem os instrumentos, por??m, ainda n??o s??o utilizados em sua plenitude, principalmente no processo de an??lise de investimentos, dependente da intui????o dos gestores. Quanto ao processo de custeio dos servi??os, observou-se que o custeio vari??vel ?? o m??todo mais utilizado, muito mais pelas necessidades intr??nsecas do neg??cio do que por uma escolha consciente, juntamente ?? condicionante mercadol??gica de se estimar os custos atrav??s do custo-padr??o e que a precifica????o por mark-up ?? o m??todo mais utilizado.