Uma Análise da Contabilidade Gerencial Como Ferramenta de Gestão Financeira nos Escritórios de Contabilidade Em Parnaíba - Pi

Abstract

Accounting is a tool that offers information to companies, for a long time accounting was seen only as a tax information system, but its function is not only in tax aspects, but also in management. However, still little used during the management process. In this sense, the objective of the study was to identify the accountants' perception about the contributions of management accounting in the process of managing companies, analyze how the management accounting service is conducted and demonstrate the main tools used in the city of Parnaíba-PI. The study has descriptive characteristics, with a qualitative approach, for data collection, an online questionnaire was sent, forwarded to professionals from each accounting firm. The results indicate that most accounting offices in the city of Parnaíba-PI use managerial accounting through management tools, mostly tax planning, but the little interest and disorganization of the clients hamper the preparation of reports and consecutively more than 50% of entrepreneurs make their decisions based on their own reports.