Accounting assistance for decision-making: a theoretical study

Abstract

This article demonstrates the aid of accounting for decision making, makes clear the contribution of accounting as a means of information for the decision making process, also showing how modernity has been providing improvements for managers. It highlights the importance of the accountant who plays such an important role, being able to control the information that helps in decision making. It became more complex the organization of the management of a company and with this came the need for a more appropriate system for an efficient management administration, the controller then together with the professional controller started to occupy this task within the companies, having the role of organizing and controlling the administrative and economic management, bringing numerous advantages such as efficient decisions, commercial strategies and cost reduction. Every company has its purpose, and the administrator who aims at the growth and profitability of your company needs accounting. Accounting controls all expenses and costs, verifying if the company is having profit or loss, with that accounting is considered a business management tool. The accounting information system focuses on providing information to contribute to decision making, thus the accounting information system is used by the institution to accelerate the decision making process, offering timely information. The methodology of this work is based on researches of books, scientific articles and websites, this way the study demonstrates that accounting provides positive results to a company, its information is of paramount importance for management, leading the company to an economic growth and directing it to make important decisions.