Contabilidade gerencial na tomada de decisões.

This monograph examines how management accounting supports decision-making through the integration of cost, performance and financial information. The research question investigates how accounting records and reports can inform managerial choices. The overall objective is to discuss this contribution and propose a monthly monitoring routine. The study uses a qualitative, applied and descriptive narrative literature review, drawing on two scientific articles and thirteen official technical documents. The analysis groups the sources according to information quality, performance, liquidity and managerial use. The findings highlight the complementary roles of economic, financial and balance sheet information and the need to interpret indicators in light of their underlying criteria and assumptions. A monitoring routine is proposed, covering contribution margin, break-even point, current ratio, average collection period and projected cash balance. The study concludes that informed decisions require consistent records and contextual interpretation. The proposal has not been tested in businesses and requires adaptation and subsequent assessment.