Reflexões sobre a utilidade da informação contábil no processo decisório: um foco na gestão do capital de giro

Abstract

This study demonstrates the importance of working capital management for organizations, highlighting the relevance of accounting information in the decision-making process. It presents the contribution of accounting as an essential means for the economic-financial decision-making process. The guiding questions are: is financial information effectively observed as essential in decision making in companies? Is the accounting information equally relevant? What would be the contribution of working capital management in this process? This work aims to demonstrate the relevance of accounting information in the decision-making process of companies, focusing particularly on working capital management, an essential element for the functioning of any type of organization. To achieve this, a bibliographic review was made in order to understand the importance of working capital management, studying its particularities and its usefulness for organizations. The main results of the study point out that the usefulness of working capital management makes the company more competitive, being an important tool to help the entire management process. In addition, the correct and timely information is a crucial factor for companies to remain competitive in changes in costs management, for example, in the global economic scenario, with accounting playing an important role in companies by helping managers in the decision-making process, emphasizing, finally, that in the management of organizations, everything is, was or will be cash, greater reason of the essentiality of working capital management as a central element in the decision-making process.