Ciclo de vida organizacional e o nível de aderência da contabilidade gerencial: um estudo de caso em uma empresa do ramo alimentício do sudoeste do Paraná

Abstract

This study evidences the organizational life cycle, the grip level of managerial accounting as well as the use of management artifacts, using a valuation model that demonstrates the organization in an evolution from its birth to its decline. The model used is that of Miller and Friesen (1984) which contributed to the study of the way in which the organization evolves and by using a second model, Moores and Yuen (2001), demonstrates how the evolution interferes the use of managerial artifacts. The models were applied through a case study on a wholesale company in the food sector located in the southwestern state of Paraná. The results obtained demonstrate the link between the evolution of the organization and use of management tools, as well as positioned in the growth stage of the organization according to the model used.