Determinantes para implementação do orçamento empresarial nas organizações

Abstract

This work discussed the importance of management accounting in companies, showing accounting as a major tool involved in planning, as essential objectives to guide the administration of companies with the intention of analyzing and controlling administrative actions, allowing administrators to plan management actions. scientific way, maintaining control and knowledge of what happens in your entity, what the consequences may have depending on your attitudes and having known all the economic activities that your company carries out and all the results achieved, through decision making demonstrating a study using management instruments, where the importance of management accounting for decision making can be understood. Thus, they also demonstrate the importance of planning, especially the business budget, which is linked as an important piece in management accounting.