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Introduction

Among several tools used in management, Accounting plays an important role as an instrument conceived specially for capturing, registering, collecting, summarizing, measuring and interpreting all phenomena that affect patrimonial, financial and economic status of any company, whatever its operation area or legal system is.

Accounting is a management tool and, in order to be useful, it must fit companies' needs. Due to the complexity of business decision-making in a company, accounting is used as a system for management planning and control. Accounting statements are, when correctly used, a complete information base, since they enable identification of weak aspects of economic and financial structure of a company. They provide a summarized view of business results and equity status, thus making corrective actions possible from any adjusted control. However, now only managers benefit from information produced by accounting. These data are also useful to third parties such as partners or shareholders who do not meddle in the business, suppliers, financial institutions, government entities, customers, etc., i.e., people who, for whatever reason - profit sharing, credit extension, taxation, sector plans and others -, need to know about the company's situation.

Recommendations on the environment

For a better performance in Management Accounting processing, recommendation is that you use it in a TOPConnect environment and relational database.