A importância dos relatórios contábeis no processo decisório : uma análise em uma rede de supermercados

Abstract

The purpose of this article is to demonstrate the importance of accounting and copyright, mandatory or not, administrative management and driven to the extent of users' requests, both internal and external, for an essential solution for analyzing the evolution of business, making decisions for the future. In the theoretical reference, information was obtained to define the accounting, besides the function and importance of the articles contained in the procedures and merely managerial, through the bibliographic research method. And through an interview script, a questionnaire was elaborated with ten closed questions, answered by four businessmen from the food sector, with an intention to know a perspective of the entrepreneur in relation to the accounting and its demonstrations. During the study, it was found that entrepreneurs recognize the use of accounting and their reports, not a day of their operations, considering an important information in the decision-making process.