Use of Management Accounting Instruments

A Case Study in a Clothing Industry Company

Abstract

The correct management of stock contributes to the growth and development of a company, thus increasing competitiveness and reducing expenses with the acquisition of goods. The proper use of inventory management software, such as Enterprise Resources Planning (ERP), can improve management, including a company's inventories. Therefore, the research aimed to analyze how the use of management accounting instruments can help in the management of inventories in a clothing company. The research is characterized as explanatory, a single case study, and qualitative. Questionnaires, interviews, and participant observation were used for data collection, enabling data triangulation. From the results obtained, a Strengths, Weaknesses, Opportunities, and Threats (SWOT) matrix was elaborated, containing the strengths, weaknesses, opportunities, and threats and, later, the Balanced Scorecard, based mainly on the identified opportunities for improvement, listing two objectives for each of the perspectives: financial, customer and internal processes. In addition, a strategic objective for learning and growth is aligned with measurable performance indicators, achievable goals, and initiatives. In view of the above, it is concluded that the use of accounting instruments can help in better inventory management in the analyzed company, however, for this it is necessary that those responsible seek greater knowledge about the tools that are already available in the company, such as the case of ERP and use the BSC as support for strategic planning, aiming to meet the necessary improvements in the organization.