Management accounting: An analysis of its use in small and medium-size building materials companies in Southern Brazil
Anderson Catapan,Edilson Antonio Catapan, June Alisson Westarb Cruz, Renato da Costa dos Santos, Claudimar Pereira da Veiga
Journal Title:Basic Research Journal of Business Management and Accounts
This article presents a research with buildings material in Curitiba and Metropolitan Area (State of Parana, Southern Brazil), that sought to identify how the management tools were used in those commercial establishments. The sample used in the study was 14 companies in the referred sector. It was found that the majority of the companies are in the commercial branch and that predominated between them the quantity of less than 10 employees. Among the results it was verified that the accounting from the companies researched was carried out externally, counting 64,28% of total, and in relation to the management tools it was identified that the budget was adopted by 35,72% of the companies and the cash flow registered 64,28% of the researched sample. The survey was limited since the number of studied enterprises is incipient to affirm that this is a reality for every business in this area, but it is still a suggestion another studies to investigate possible results that would be able to support this study. Keywords: Management Accounting; Management Accounting Tools; Accounting Information.