TOC IN ACCOUNTING: THE TOC INTEGRATED FINANCIAL MANAGEMENT FOR BUSINESS

• Autor(a) principal: Costa, Julio Cesar Silva
• Data de Publicação: 2009
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11164
• topic: Managerial accounting .TOC in accounting. Management of business.; Contabilidade gerencial. TOC in accounting. Gestão dos negócios.

At the beginning of the twentieth century, the techniques of Managerial Accounting represented an important advance in the field of financial management. Over the years and changes in economic environment, organizational environment has changed dramatically. The traditional financial models, the principles guided the beginning of the century, began to provide information to control and distorted decision-making. New approaches have emerged to. In this context, the TOC in Accounting (TIA) is emerging as a new proposal that seeks to redefine traditional concepts of accounting and financial. This study aims to assess and discuss the requirements of TIA in the financial management of organizations. In principle, discussions on whether the assumptions and methods of TOC, then to present the parameters guiding the TIA. At the occasion of the completion of this work, there are examples in order to demonstrate the applicability of the concepts discussed here.