Análise financeira como alternativa gerencial: um estudo de caso em uma empresa de transportes de carga de Santa Maria - RS

Abstract

Various organizational activities are Increasingly incorporated in an environment of accelerated and constant changes arising from globalization. From this perspective. the transport branch acquires relevance front to market needs and the population. This work is the main scope of doing an analysis about the internal controls of a cargo transport company of Santa Maria, in order to ascertain the importance of managerial accounting in decision-making. Has as a means of financial analysis study, through its mechanisms, which are economic-financial analysis through major accounting statements, analysis, vertical, horizontal, and indexes, in addition to internal governance and costs. The study was carried out from the bibliographic knowledge of authors on the subject, in addition to examining a case study on a cargo transport company. Internal controls were studied applied to financial accounts, and how such controls reflect in the process of generation of value to the company.