A contabilidade gerencial como instrumento no processo de tomada de decisão

Abstract

This study aims to present the role of management accounting in the decision making process, focusing on the elements that are contained therein and provide the information necessary for management of the company in the decision-making process. This study is classified as theoretical and literature, theoretical references presented deal with subjects related to the focus of research, which are: Management accounting, decision making process, SI - strategic planning and dealing with bibliographical seeks to provide more information on a subject I want to address; facilitating the delimitation of the subject to be worked; defining the formulation of goals or formulating hypotheses of the study. This research was conducted through existing material, consisting mainly of books, journals, scientific papers etc. from this study was presented to information collected which were analyzed qualitatively and seeking to understand the reality studied and later was developed considerations related to the study.