Estudo sobre a utilização de ferramentas de gestão nas revendas de GLP da região sudoeste do Paraná

Abstract

This study presents an approach to the tools of management accounting designed to assist managers in the management of companies. The study aimed to carry out a survey of the Liquefied Petroleum Gas dealers (LPG) southwest of Paraná to identify which management accounting tools are being used and / or suggestions that can improve the management information system. An exploratory and descriptive research that provides data for analysis of the tools used was performed. Based on responses obtained in the survey it was concluded that most of the management accounting tools are used by dealers, but the level of utilization is very low. This level is low in two respects: first because there are few retailers who use the tools and second, because most do not use that properly. After analyzing the results were proposed some suggestions being the main a list of management accounting tools, the creation of an implementation schedule and the training of employees who will feed the system with information so that the tools can be used appropriately. In future work may be carried out case studies implementing the suggestions mentioned here and then measure whether the company's results actually showed improvement and the tools were effective.