A Contabilidade no Contexto da Análise Financeira: Um Estudo nas Indústrias Têxteis em Natal/RN Ano 2008

• Autores: Melquiades Pereira de Lima Junior, Valdemir Galvão de Carvalho
• Localización: Revista Ambiente Contábil, ISSN-e 2176-9036, Vol. 2, Nº. 1, 2010, págs. 1-14
• Idioma: portugués
• Títulos paralelos:
  • Accounting in the Context of Financial Analysis: A Study in the Textile Industries in Natal / RN Year 2008
• Enlaces
  • Texto completo (pdf)
• Resumen
  • English

    Accounting is the basis for making business decisions, especially financial, serving as a primary source of information about economic conditions of the company. This study sought to know like the textile industry of Natal use accounting as a tool of management. This research was characterized as a field study was a descriptive, his universe was characterized as the textile industries located in the Natal, so sampling was restricted to companies linked to the textile union. Data collection was conducted through a questionnaire with closed questions, sent to the managers of the companies. It was noted that the importance of accounting information is given from the size and volume of sales of the company, and in small businesses restricted to mere legal obligation. Another finding is that the analysis of financial statements is only used when the company has internal accounting. The results showed that enterprises in the textile business of the Natal yet to understand the importance of accounting information for business management and decision making.

  • português

    Accounting is the basis for making business decisions, especially financial, serving as a primary source of information about economic conditions of the company. This study sought to know like the textile industry of Natal use accounting as a tool of management. This research was characterized as a field study was a descriptive, his universe was characterized as the textile industries located in the Natal, so sampling was restricted to companies linked to the textile union. Data collection was conducted through a questionnaire with closed questions, sent to the managers of the companies. It was noted that the importance of accounting information is given from the size and volume of sales of the company, and in small businesses restricted to mere legal obligation. Another finding is that the analysis of financial statements is only used when the company has internal accounting. The results showed that enterprises in the textile business of the Natal yet to understand the importance of accounting information for business management and decision making.