Evolutionary stages of IFAC managerial accounting that prevail in a furniture industrial pole - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n45p9-22

Abstract

The International Federations of Accountants (IFAC) has identified four stages of progressive managerial accounting. This study aims at investigating the evolutionary stages of managerial accounting that prevail in a furniture industrial pole. For this, a descriptive research was carried out from a survey, having as population 73 industries associated with the Union of Industries and Construction of Furniture of São Bento do Sul, SC, Brazil, and a non-probability sample of 15 industries. The survey results have shown that the artifacts of managerial accounting that got more than 60% of indications, such as project implemented are: simulations of profitability of products; cost of products by cost absorption; monitoring the evolution of non-financial indicators; economic-financial index, such as Return of Investment (ROI), Return on Equity (ROE) and index of liquidity; cost reduction during the design phase of new product; spreadsheets of logistic costs. The artifacts that had a percentage above 60% of indications such as a non-implemented project are:  Activity Based Costing (ABC); reports generation by Business Intelligence (BI); Balanced Scorecard (BSC); Economic Value Added (EVA ); transfer pricing; and Just-in-time (JIT).