Uso das informações contábeis nas práticas de administração financeira em empresas comerciais de Pato Branco - PR

Abstract

The present research has as general objective to analyze the financial management practices adopted in commercial enterprises of Pato Branco – PR. To collect information on the conduct of financial administration of enterprises, the Survey was used as a technical procedure and the questionnaire was applied as a research tool to managers and administrators of commercial companies in the city, obtaining primary data with a quantitative approach. During the study, we sought to identify the controls used for decision-making in the main areas of financial management, consider indicators for ongoing decision-making in the areas of financial management specialization, qualify to control such matters, which are auxiliary accounting information, processes and factors critical to an implementation of sound financial management. From the moment it is accounted for, the Balance Sheet, Statement of Income for the Year and Statement of Cash Flows are used for decision making, as well as the financial ratios of profitability are expressed in the company financial companies. Given this, it is concluded that managers have knowledge about financial management and most of them apply controls in daily financial management.