A CONTABILIDADE E O SEU PAPEL DE FORNECER INFORMAÇÃO ÚTIL PARA A TOMADA DE DECISÃO: Um estudo nas ME’s e EPP’s da cidade de Caicó

Abstract

The objective of this paper is to identify if accounting in the city of Caicó is used in a managerial manner or only for tax and labor purposes. For this, a descriptive research with a qualitative approach was carried out, through bibliographic research and application of a questionnaire in 28 MSE’s in the city of Caicó/RN. Managers recognize the importance of accounting for the management of their company, the service most offered by accountants in Caicó is tax consultancy and the least offered is assistance in decision making and management of the company. The main basis for decisions making entrepreneurs about profitability is market experience and there is a need for biggest knowledge and / or use of cost accounting and management accounting. It is concluded that accounting in the Caicó city is predominantly used for tax and labor purposes because even managers recognizing the importance of it to management, is not used to its full potential in decision making.