A utilização da gestão de custos para tomada de decisão : um estudo nas empresas de óticas localizadas no município de Rondonópolis - MT

Abstract

The accounting of costs has assisted many companies of some segments, supplying excellent information that facilitate to the control and aid in the taking of decisions. The present research had as objective to identify as the information of the accounting of costs in the taking of decisions in the oftalmológicas companies of Rondonópolis - TM are used. The methodology applied in this research was a data-collecting with the application of a questionnaire in 16 optics, directed to the managers and proprietors. The raised results indicate that the information of the accounting of costs have assisted the great majority of this white public in the taking of decisions. As for example, eighty and five percent of the companies, uses a specific system of control of costs. However in relation to the methods of expenditures that exist in the accounting of costs, that allow to mensurar the costs as they must in accordance with be mensurados the activity of the company, cinquenta and six percent do not use and the forty and four percent that they adopt these methods use them for managemental and fiscal ends. It is also distinguished that, the companies do not find difficulties at the moment to form price of venda and that the total costs of the product and its characteristics, as mark, design and quality, are factors taken in consideration. However, the research detaches that, to use the information that the accounting of costs provides for the companies is basic to assist the managers in the taking of decisions and to have a control of its activities, being able in this way if to detach in the competitive market.