Utilização das ferramentas gerenciais nas indústrias de pequeno e médio porte do segmento de confecções na cidade de Teresina

• Ano de defesa: 2007
• Autor(a) principal: Marques, Cristiana Aragão
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Sistemas de custeio; Contabilidade gerencial; Indústrias - Confecção; Pequenas e médias empresas
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/62124

The aim of this study is to analyze the use of managerial tools in small and medium clothing manufacturing industries in the city of Teresina as a support to the decision-making process. The clothing manufacturing companies play a relevant role in Piaui´s economy, since they are responsible for creating 3,210 direct jobs on the average in the last five years (RAIS/MTE 2005). In Terezina, the small and medium companies of the clothing manufacturing sector are responsible for 23.9% of the employments in the transformation industry (SEMDEC, 2003). On the face of the hard task of remaining on such a competitive market, it was necessary to analyze the use of managerial tools that support the decision-making model of small and medium companies. The research has a descriptive nature, and according to its procedures, it is a survey. Managers of small and medium clothing manufacturing companies of Teresina were interviewed. The descriptive statistical analysis was supported by the SPSS program. The results showed that more than half of the people interviewed make use of managerial tools. Nevertheless, the percentage of application of this kind of information to the managing process, and, therefore, to the decision-making process is still low and represents only half of the companies researched.