A contabilidade gerencial como mecanismo de gestão empresarial

Abstract

This paper aims to understand the importance of managerial accounting as an instrument in decision making for Corporate Management and its significance in a strategic planning, determining the plans in an organization, facilitating the management of a company as a whole. In a company for making a decision and controlling the organization, one must consider the information in the mandatory management accounting reports which, besides to complying with legal requirements, should be designed to support the decision-making process and assist managers in the process of running an organization efficiently and effectively. However, there is a need for companies to qualify their managers for accounting instruments in order to achieve a better quality management in Accounting, because it is the accounting professional responsible for all management of the information system, and databases that provide support and guidance in decision making.