Práticas gerenciais: um estudo em empresas do comércio varejista na cidade de Ceará-Mirim/RN

Abstract

The general objective of this research is to identify the management accounting practices used in retail trade in the city of Ceará-Mirim/RN, highlighting the importance given to financial reports, management tools and data analysis systems as essential components for taking decisions. The research presents the concept of retail trade as its basis and seeks to understand the current economic scenario, highlights the importance of management accounting and analyzes the application of its main tools. Regarding the research procedures, a data collection was carried out using an adapted questionnaire, applied to managers, totaling a sample of 20 companies. The questionnaire comprised information about the company , management and decision-making, in addition to verifying the management instruments and financial reports used in companies and the degree of importance of these instruments in the managers' perception. It was observed regarding the taxation regime that 55% of the respondents, that is, the majority of the sample, were unable to inform the company's taxation regime. Furthermore, it was verified that according to the answers to the survey carried out, the decision-making process is entirely due to the administrator, so that the accountant obtained a non-existent responsibility in decision-making. The results showed that more than 60% of the establishments interviewed do not use or are unaware of financial reports and management instruments. Regarding decision making, it was observed that 75% of respondents believe that the manager's experience and time in the market is the main factor to be considered when making decisions.