INFLUÊNCIA DOS PROGRAMAS DE EXCELÊNCIA NA UTILIZAÇÃO EFICAZ DOS SISTEMAS DE CONTABILIDADE GERENCIAL: UM ESTUDO DE CASO

Abstract

Objective: To analyze how Excellence Programs in the food industry influence the Management Control and Accounting System (SCCG) of a Food Distributor in Northern Minas Gerais. Relevance/originality: Managerial accounting has evolved due to technological advancements and the new needs of managers, making organizations more competitive. An Excellence Program is a tool that seeks the continuous improvement of an organization’s internal processes. Methodology/approach: Qualitative research using content analysis. Internal company documents were studied, semi-structured interviews were conducted with employees, and the observation method was used. Three excellence manuals from suppliers, one internal excellence manual from the Distributor, and interviews with eight employees from different sectors were analyzed. Main results: The Excellence Program proved to be crucial for the distributor, providing a holistic view of the processes for senior management, directors, and managers. It facilitated daily control and organization, encompassing control, organization, strategy, and training. Theoretical/methodological contributions: The research highlights the importance of an Excellence Program as a management tool, assisting in the adoption of better accounting practices and more informed decision-making. Social/management contributions: The study reinforces the relevance of Excellence Programs for improving the quality of financial information, making it more accurate, clear, and reliable, which is essential for effective organizational management.