Contabilidade gerencial: um estudo acerca do uso dos artefatos de contabilidade gerencial pelos gestores de empresas do setor sucroenergético

Abstract

The objective of the study was to identify which are the Managerial Instruments used by companies in the sugar-energy sector in Brazil; in addition to identify the degree of importance in the decision-making process of those used. To this end, a survey was conducted in 2021 with the companies cited by NovaCana. The research was characterized as descriptive with a quali-quantitative approach, using a Google Forms questionnaire sent to the companies’ managers by LinkedIn or e-mail as a data collection tool. The results suggest that “Tax Planning” and “Cost Budgeting” can be pointed out as Traditional Management Reports of high impact on the decision-making process, in addition to having a high influence on the companies’ financial performance. The same applies, when pointing to Modern Management Reports, in “Strategic Planning”. It is also important to mention “Present Value”, “Benchmarking”, “Just in Time” and “Economic Value Added” as reports that, when used, have high impact on the decision-making process. Therefore, comparing Traditional and Modern Management Reports, the most relevant in both utilization and impact on the decision-making process is “Tax Planning”. It is also concluded that the Managerial Instruments most used by companies in the sugar-energy sector were those related to aspects of Planning and Internal Control, included in the first two evolutionary stages of Management Accounting, used in a more traditional way