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Previous issue date: 2004-08-24 / This work deals with the cattle raising activity in Brasil, it?s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research?s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole / Aborda a hist?ria da pecu?ria bovina no Brasil, no Rio Grande do Norte e sua import?ncia na economia do Estado. Faz uma revis?o conceitual a respeito da informa??o cont?bil como insumo essencial para a tomada de decis?o econ?mico-financeira, contemplando o ambiente da pecu?ria do Estado, e exp?e vis?es a respeito do papel e da import?ncia da Contabilidade enquanto sistema de coleta, tratamento e suprimento de dados e informa??es gerenciais. Faz um breve hist?rico da contabilidade, enfatizando a estrutura das Demonstra??es Cont?beis e sua utiliza??o no processo decis?rio, bem como a contribui??o que a Contabilidade tem dado ? pecu?ria no Brasil. A pesquisa revela como resultado que a informa??o cont?bil ? utilizada, parcialmente, no processo de tomada de decis?o econ?mico-financeira, sendo de maior relev?ncia o Invent?rio com 95,0% dos casos, seguido pelos relat?rios de Receitas e Despesas com 85,0%, o relat?rio de Produ??o com 82,5%, o relat?rio de Custos com 80,0%, a Demonstra??o do Fluxo de Caixa, com 42,5%, o Balan?o Patrimonial com 22,5% e a Demonstra??o do Resultado do Exerc?cio com 20,0% de utiliza??o. Conclui que as informa??es cont?beis n?o s?o utilizadas plenamente para tomada de decis?o econ?mico-financeiras dos gestores do setor pecu?rio do Rio Grande do Norte, embora 95,0% da amostra as considere importantes, o que poder? implicar em dificuldades na medi??o do desempenho de suas decis?es administrativas e do neg?cio como um todo
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/18176 |
| Date | 24 August 2004 |
| Creators | Souza, Domingos Carvalho de |
| Contributors | CPF:14624109449, http://lattes.cnpq.br/6766731996345028, Miranda, Luiz Carlos, CPF:57876878849, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4781614U7, Silva, Jos? Dion?sio Gomes da |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa Multi-institucional e Inter-regional de P?s-Gradua??o em Ci?ncias Cont?beis, UFRN, BR, Mensura??o Cont?bil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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