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Previous issue date: 2006-06-06 / This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDA?UCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process / Este estudo tem como objetivo a discuss?o e reflex?o sobre a forma como as informa??es cont?beis na ?rea gerencial s?o utilizadas pelas ind?strias sucroalcooleiras, localizadas no Estado de Alagoas, visando identificar se aquelas atendem ?s expectativas dos gestores no processo de tomada de decis?o. Diante do universo de 27 (vinte e sete) empresas cadastradas no banco de dados do Sindicato da Ind?stria do A??car e do ?lcool no Estado de Alagoas SINDA??CAR AL, foram coletados 14 (quatorze) question?rios que deram suporte ? presente pesquisa classificada como explorat?ria e descritiva. A jun??o desses dois tipos de pesquisa resultou na an?lise quantitativa e perceptiva da utiliza??o das informa??es cont?beis no processo de tomada de decis?o dos gestores das ind?strias sucroalcooleiras de Alagoas. Os resultados demonstrados nesta pesquisa indicam que, apesar dos gestores considerarem relevantes as informa??es na ?rea de custos, os mesmos n?o as utilizam no processo decis?rio. Os relat?rios emitidos pela contabilidade s?o apenas de natureza financeira, tais como balan?os, demonstra??o do resultado do exerc?cio, fluxo financeiro, entre outros. O grau de import?ncia que os gestores d?o ? informa??o cont?bil e o tipo de informa??o que utilizam no processo decis?rio n?o indicam que eles utilizam a contabilidade em n?vel gerencial. A an?lise estat?stica dos dados coletados permite inferir que as informa??es fornecidas pela contabilidade s?o consideradas importantes, por?m s?o pouco utilizadas no processo de gest?o
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/18180 |
| Date | 06 June 2006 |
| Creators | Lima, M?rcia Maria Silva de |
| Contributors | CPF:10208623515, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4773540T3, Silva, Jos? Dion?sio Gomes da, CPF:14624109449, http://lattes.cnpq.br/6766731996345028, Souza, Marcos Antonio de, CPF:37925547804, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4778665D8, Ara?jo, Aneide Oliveira |
| 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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