CONTABILIDADE GERENCIAL COM FOCO O PROCESSO DECISÓRIO E AGREGAÇÃO DE VALOR

Abstract

Accounting arose from the need of man to record and ascertain the variations that occurred in his equity, so we realized that initially the main purpose of accounting was just to record the events that would affect the equity, not explicitly taking into account what these records would show opportunities. or threats that could possibly lead to the continuity or discontinuity of any kind of enterprise. With the emergence of the Industrial Revolution, where the emergence of new technologies helped the mass production of products, the role of accounting shifts focus from just recording events to reporting through them that enable management that seeks continuity. and as a consequence the generation of wealth both for the society in which it is inserted and for its shareholders, partners. Accounting Analysis is nothing more than a technique whose purpose is to extract data from the financial statements and turn it into useful information for good decision making within the company, which is always focused on creating value for customers, suppliers. of raw material / financial resources, employees, partners or shareholders, thereby ensuring the development and longevity of the company.