A contabilidade gerencial e os métodos multicriteriais

Abstract

Multicriterion methods aggregate a significant value to accounting information, since they do not only allow for the treatment of problems that are considered complex and that, therefore, cannot be treated by the usual intuitive-empirical procedures, but also provide the decision-making process with a level of clearness and, consequently, transparency that is not available when these procedures or other monocriterion methods are used. This article deals with the multicriterion methods that support decisionmaking, quoting concepts and historical references, discussing subjective measures and their use in management accounting and presenting the main multi-attribute methods used in support of decision-making and some examples of their application in the accounting area.