Embasamento informativo proporcionado pelos demonstrativos contábeis doar e DFC nas tomadas de decisões gerenciais: um estudo realizado numa empresa do ramo de cósméticos

Abstract

The present study had the objective of highlighting which of the financial statements: DOAR (Statement of Changes and Application of Resources) and DFC (Statement of Cash Flow) offer better basis for managers in their financial decision-making, from the research question, which is analyze the importance of data generated from both statements. The study was developed through the qualitative method, being an exploratory, documentary and literary research, with a case analysis. So that it would be analyzed the information’s importance generated in each statement, analysis of the financial statements’ DOAR and DFC was used, calculated from demonstrations of the company Natura S.A., between 2003 and 2007, period in which the company published both statements, thus, allowing comparison between them. By this comparative and analysis of the indicators, it concludes that both DOAR and DFC present indispensable and important data for the managers, since both present the financial information in a different and complementary way. Therefore, the exclusion of DOAR from the the group of mandatory demonstrations was not beneficial for accounting, because the data generated by it alongside with the other statements such as DFC propitiate to managers and accounting users a high level of knowledge of financial resources in the short and long term, ensuring the efficiency in the decision-making process.