Análise da aplicação do sistema de contabilidade gerencial e sua importância aplicada ao Banco do Nordeste

Abstract

The research has the general objective of measuring the impact of risks previously identified at Banco do Nordeste in the period from January 2013 to April 2023. The specific objectives, in turn, are: (I) identify the importance of using the Management Accounting system for the decision-making process at Banco do Nordeste; (II) highlight the accounting and financial results of Banco do Nordeste, using statistical methods; (III) verify the influence of the use of management accounting on the financial health of the banking institution. To this end, the methodology of this work is descriptive; documentary nature; and a quantitative approach using a statistical approach, the Monte Carlo simulation, which uses probabilistic procedures to calculate potential hypotheses resulting from a particular event. Three simulations were carried out: in the two scenarios with controlled losses and without market anomalies, positive results predominated and profit averages were higher compared to the initial period of the simulation. In the scenario with significant losses, the result was deficient. The results suggest that, in practice, the positive prognosis is viable, especially in the context of the financial sector, whose risks have already been assessed.