Tamanho da fonte: 

The development of the capitalism, the competitiveness and the globalization have been modifying the organization of the society historically, bringing challenges for the managers of several levels and of the most varied activities. The emphasis in the quality and in the administration of the companies she has if tornado one of the main tools to face the new challenges that appear, being emphasized the creation of systems accounting good elaborated, these, coming of the accounting that, for your time, it is fundamental in this new order, once she is key piece for electric outlet of decision. The objective of this work is to identify the accounting information they are used in the process of electric outlet of decision in a Cooperative of health in the city of Caruaru. For accomplishment of this study they were used the descriptive and bibliographical methodology, in the which theoretical information were systematized to give ground to it analyzes it of the collected data. The research was executed through the deductive and qualitative methods. For the collection of data they were necessary interviews, direct observation and a form, applied personally by the researcher, being answered properly by the administration of the cooperated company. It was verified that the managers recognize the relevance of the accounting information for managerial end, however, the accounting is used, traditionally, inside of the organization giving support so that she can evaluate the obtained results. She identified that the only information that is generated by the accounting of the company links to the result of the economical and financial acting of the organization, coming of accounting reports in the end of each exercise. It is ended, therefore, that the accounting of the cooperated company is used for the patrimonial control and I don't eat managerial tool.

Accounting information; Electric outlet of decision; cooperative of health.