O uso da informação da análise de balanços como ferramenta de gestão no Arranjo Produtivo Local Metal Centro

Abstract

This research aimed to present a study on the use of information analysis balances as a management tool by Local Productive Arrangements Metal Center group. For this, the research technique used in the study was the questionnaire in which respondents were the entrepreneur and managers of companies belonging to the group in question, as well as professionals in the accounting department of these companies. In these applied a closed questionnaire where the questions contemplated the matter with the particularity of each company and its accounting. Regarding the methodology for obtaining data was used the survey concerning the following issues: the type of business, its size, turnover, number of employees, accounting services were outsourced or not, who did such services, among other items, above the relevant questions to the subject of this study. Soon after, they were tabulated and calculated data and answers from the spreadsheet tool to make it possible to perform the analysis and interpretation of data coming to a conclusion before the subject developed. Thus, it was found that most companies APL Metal Center group does not use the information from the Balance Sheet Analysis as a management tool in making their decisions.