We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
A IMPORTÂNCIA DA CONTABILIDADE GERENCIAL PARA AS TOMADAS DE DECISÕES ESTRATÉGICAS DAS EMPRESAS: O PAPEL CRUCIAL DAS INFORMAÇÕES CONTÁBEIS.
- Authors
Andrade da Costa, Ana Paula; Zane Ferreira, José Ednaldo
- Abstract
The general objective of this study is to analyze how the use of management accounting information can help companies in making strategic decisions. And they are specific objectives: conceptualize management accounting in the business context; explain the importance of management accounting in strategic decision-making; and describe the use of management accounting information, as techniques in making strategic decisions. This is a bibliographical research. The research results demonstrated that management accounting is crucial in helping to make strategic decisions in companies. The applicability of several management accounting techniques in strategic planning and analysis was identified, significantly influencing efficient management and organizational success. Furthermore, accounting information provides managers with detailed insights into financial and operational performance, contributing to more informed decisions aligned with the company's long-term objectives. These findings highlight the importance of integrating management accounting information into companies' decision-making processes. Therefore, it is noted that management accounting goes beyond a mere support function, representing an integral part in the formulation and execution of business strategies. The ability to effectively use management accounting information in the strategic decision-making process stands out as a competitive differentiating factor. The study therefore highlights the need for continuous evolution and adaptation of management accounting practices so that they remain relevant and effective in a business scenario in constant transformation.
- Subjects
BUSINESS planning; MANAGERIAL accounting; FINANCIAL performance; STRATEGIC planning; INDUSTRIAL management
- Publication
Revista Foco (Interdisciplinary Studies Journal), 2024, Vol 17, Issue 1, p1
- ISSN
1981-223X
- Publication type
Article
- DOI
10.54751/revistafoco.v17n1-005