The study of the relationship between management accounting and planning projects in different companies check. The main objectives of this article are not fully understood the concept and structure patterns of management accounting in the planning process. Using a random sample of 8822 corporate community, research carried out in the context of large and small companies. Researchers planning process.
Strategic Finance business units were grouped into five categories, after the researchers to assess the five categories used hierarchical analysis and statistical tests performed. Weak or strong concluded that the strategies implemented accounting and budgeting process management features Brazilian organizations depends study