Aplicação da contabilidade de ganhos numa empresa do ramo metalúrgico do Pólo Industrial de Manaus.

Abstract

One of the management decisions more complex and important to the success of the company is determining the mix of products to be sold and manufactured. The product mix directly influences business competitiveness. The information system of management accounting to make the connection between the actions of local managers and profitability. It is necessary that this measure properly the impact of local decisions on the overall performance of the organization. This study aimed to verify the implementation of Accounting Earnings, tool of the Theory of Constraints (TOC), to calculate the result of a financial company in the metallurgical industry, trying to analyze the relevance of it in management decisions. For teaching purposes, the simulations were done through scenarios which examined the various proposed solutions to the problems encountered, such as determining the mix of sales. It is possible that, by accounting earnings, decisions aimed at profitability and profitability of the company and due to the simple understanding by managers of production, can assist in making day-to-day manufacturing. Correctly measure the impact of local decisions on the overall performance