Controle financeiro: estudo de caso em uma empresa de peças e máquinas agrícolas

Abstract

The main idea of this paper is to present the internal control in a medium-sized company, based on the Accounting Standards Committee of SMEs, aiming to ascertain the information generated by the financial sector of the company and their contribution in decision making. For a company to have a good development, it is necessary to have a system and an effective financial control, which manages information faithful to reality and useful to managers in decision making. But it is also necessary that such information is well absorbed and utilized by managers. It used as study methodology qualitative research of exploratory character, because it is a study that seeks to delve into only goal, making it more familiar and seeks to objectify the phenomenon. Data were collected through interviews, and as a result sought to verify the information generated by the financial sector of the company, and the use of this information in decision-making director.