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Advisor(s)
Abstract(s)
A informação, de uma forma geral, é cada vez mais importante para a tomada de
decisão, seja qual for o problema a resolver. Nas empresas, onde diariamente se tomam
decisões, a informação tem uma particular e acrescida importância. Uma má decisão na
empresa pode por em causa o seu futuro, logo o dos seus stakeholders (interessados na vida
da empresa).
Ora, são os gestores que tomam as decisões nas empresas e fazem-no com base na
informação disponível. O gestor deverá ter à sua disposição a infomação contida nas
demonstrações financeiras: balanço; demonstração dos resultados; demonstração dos fluxos
de caixa; demonstração das alterações no capital próprio; e anexo. Para além desta
informação, deverá ter outros mapas de análise económica-financeira. O próprio sistema de
normalização contabilística refere, na estrutura conceptual, que o objetivo das
demonstrações financeiras é proporcionar informação, entre outros, para o orgão de gestão,
que lhes permita assumir as suas responsabilidades de planeamento, tomada de decisão e
controlo.
Assim, e considerando a importância que as PME têm no tecido empresarial
Português, o valor que próprio Sistema de Normalização Contabilística atribui às
demonstrações financeiras como fonte de informação para tomada de decisões, tentou-se
perceber a importância que os gestores lhes atribuem como ferramenta de gestão.
Os resultados deste estudo não confirmou que os gestores façam uso da informação
contabilística que os auxilie na tomada de decisões e, desta forma, se torne uma ferramenta
que os ajude a gerir, o que contraria um dos objetivos base da contabilidade que é
precisamente fornecer informação a um vasto leque de utentes, nomeadamente aos gestores.
Desta forma, face aos resultados obtidos, verifica-se que os gestores ainda têm um
longo caminho a percorrer, uma vez que a utilização da informação prestada pelas
demonstrações financeiras como uma ferramenta de gestão é escasso.
ABSTRACT: Information is, in general, increasingly important for decision-making, whatever may the problem be. In enterprises, where decisions are taken every day, information has a particular and increased importance. A bad decision in the company can jeopardize its future and then that of its stakeholders (interested the company's life). Managers are those who make the decisions in enterprises and they do it based on the available information. A manager should have at his disposal the information provided by the financial statements: Balance Sheet, Income Statement, Statement of Cash Flows and Attachments. In addition to this information there may have other maps of economic and financial analysis. The Portuguese Accounting Standardization System itself states in its conceptual framework that the objective of financial statements is to provide information mainly to the management body interested in the information contained in the financial statements. This information allows them to assume their responsibilities in planning, decision making and control. Considering the importance that SMEs (Small and Medium Enterprises) have in the Portuguese business community and the value that the Portuguese Accounting Standardization System itself attributes to financial statements as a source of information for decision-making, it has been tried to understand the importance that managers attribute to it as a management tool. The results of this analysis did not confirm that managers make use of accounting information that assists them in decision making and, in this way, becomes a tool to help them manage, contrary to one of the basic objectives of accounting, which is precisely to provide information to a wide range of users, mainly managers. In view of the results obtained, it can be seen that managers still have a long way to go, since the use of the information provided by the financial statements as a management tool is few.
ABSTRACT: Information is, in general, increasingly important for decision-making, whatever may the problem be. In enterprises, where decisions are taken every day, information has a particular and increased importance. A bad decision in the company can jeopardize its future and then that of its stakeholders (interested the company's life). Managers are those who make the decisions in enterprises and they do it based on the available information. A manager should have at his disposal the information provided by the financial statements: Balance Sheet, Income Statement, Statement of Cash Flows and Attachments. In addition to this information there may have other maps of economic and financial analysis. The Portuguese Accounting Standardization System itself states in its conceptual framework that the objective of financial statements is to provide information mainly to the management body interested in the information contained in the financial statements. This information allows them to assume their responsibilities in planning, decision making and control. Considering the importance that SMEs (Small and Medium Enterprises) have in the Portuguese business community and the value that the Portuguese Accounting Standardization System itself attributes to financial statements as a source of information for decision-making, it has been tried to understand the importance that managers attribute to it as a management tool. The results of this analysis did not confirm that managers make use of accounting information that assists them in decision making and, in this way, becomes a tool to help them manage, contrary to one of the basic objectives of accounting, which is precisely to provide information to a wide range of users, mainly managers. In view of the results obtained, it can be seen that managers still have a long way to go, since the use of the information provided by the financial statements as a management tool is few.
Description
Keywords
Contabilidade Demonstrações financeiras Gestor Informação Pequenas e médias empresa Tomada de decisão