Percepção dos gestores de Centrais Geradoras Hidrelétricas (CGHs) e Pequenas Centrais Hidrelétricas (PCHs) sobre contabilidade gerencial

Abstract

This paper aims to verify the perception of managers of Hydropower Generating Plants – HGP and Small Hydropower Plants -SHPs about management accounting. The study is characterized as descriptive and quantitative and was carried out through a survey. The target public of this survey comprises small electricity generation companies, SHPs and HGPs, which produce up to 30 MW. The questionnaires were sent via e-mail to 57 companies affiliated with The Brazilian Association of Small Hydropower Plants and Hydropower Generating Plants – ABRAPCH. Thus, the main results of this survey are: (i) the managers of those enterprises are mostly men, aged between 41 and 50, with a high level of education and who have been in the position from 4 to 7 years, and who are always searching for ways to improve their knowledge; (ii) the majority of the enterprises have up to 10 employees, half of the companies have been in the market from 6 to 10 years, and the other half have been in the market for more than 11 years, and most of them are owned by individuals, (most of them have as partners, individuals /private individuals) and always make use of external consulting; (iii) accounting in most of these companies is made by an outside accounting office, most managers have claimed to use management accounting for decision making, for the managers the importance of using tools is greater than for the companies, the area which the companies are more concerned about is the financial one, and for the majority of these companies the most used tools are budgets and strategic planning. The study concluded that these companies still have a great concern about the financial area ( receivables and payables) ,but they also use as tools, budgets and strategic planning.