INSTRUMENTOS GERENCIAIS COMO SUPORTE À GESTÃO E TOMADA DE DECISÃO: UM ESTUDO DE CASO

Abstract

In business management, decision-making relies heavily on accurate data and information, organized through management instruments and reports. These resources are essential for managers to assess the financial, operational, and strategic health of the company and make informed decisions. The objective was to describe the characteristics of the management process of the beverage industry and trade segment, identifying which management instruments and reports are used by managers in decision-making. To meet the proposal, a case study was conducted through a face-to-face interview in order to collect data and analyze information. The results show that the managers of the company studied use an ERP system to control their operations as a whole. For organizational decision-making, they use management reports, such as contribution margin and profitability by product, accounting statements such as balance sheets and income statements, and management instruments such as planning and budgeting. For future research, we recommend investigations that explore how the use of advanced technologies, such as artificial intelligence and machine learning, has impacted the performance of activities and whether this leads to improvements in the efficiency and accuracy of the analyses carried out by the controller..