Accounting Information and Strategic Management in Agribusiness

Information is currently considered one of an organization's most important assets, mainly because it contributes significantly to the process of developing and implementing strategies. In particular, accounting information is increasingly proving to be an important tool for strategic company management. That said, this study focused on the relationship between accounting information and strategic management in the milk agribusiness sector and aimed to identify the contribution of accounting information to strategic management in a milk and dairy products processing industry in the city of Cajazeiras - PB. To this end, an exploratory and descriptive study was carried out, using an analysis procedure with a qualitative approach. In order to meet the objectives of the study, an interview script was used with open questions addressed to the administrative and accounting sectors of the company. The results obtained showed that elements of strategic management were identified in the industry in question, that accounting information is used in the company and that there are benefits resulting from this use.