Percepção de gestores sobre as demonstrações contábeis no apoio a tomada de decisão: estudo de caso no setor gráfico

Abstract

The purpose of this study was to qualitatively analyze the managers' perceptions regarding the use of financial statements in the decision making process of the entity in question. Initially through a semi-structured interview, it was verified the decision process already used in the company, and through this process, it was possible to identify how the managers work the decision making. After the initial interview, some forms of analysis of the accounting statements already existent in the literature, for the balance sheet and demonstration of the year's results were presented, as well as a demonstration of cash flow and its results. With the analysis presented, another semi-structured interview was applied to the same managers of the initial interview, to verify their perception in relation to the analysis of results based on the statements and their indexes, with what was used previously. Evaluating the answers of the first and the second interviews, it was possible to verify that the financial statements are important tools to support the decision-making process, since the interviewed managers also reported that with the new indexes presented it is possible to seek new questions and thus anticipate problems and opportunities, with the application of the cash flow statement, they also observed the difference between profit / loss and actually the form of cash consumption.