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Previous issue date: 2002-12-10 === The purpose of this paper is the analysis of Income Statement by market segment adopted in an abrasives industry based in the region of the Great Sao Paulo: a case study. The study focused on three fundamental points: the accounting standardization related to reports by segments, the concepts of market segmentation and the use of the Enterprise Resource Planning software to support the business decision-making processes. The study was conducted in such a way as to demonstrate that the transformations the business world has been undergoing with the market openings, the advances in information technology and the headways made in the accounting standardization processes have been crucial factors leading the abrasives industry to make the decision of visualizing its financial statements in the market segments in which it operates. The managerial accounting, therefore, performed a decisive role to meet this demand by appropriately structuring accounting data so that the managers could view the businesses they are managing from a brand-new perspective. Thus, this research project showed, by means of a bibliographical review and the case study, the model of Income Statement by market segment used by the mentioned industry. === Este trabalho tem como objeto de estudo as Demonstra????es de Resultado por segmento de mercado aplicada em uma ind??stria de abrasivos na regi??o da Grande S??o Paulo: um estudo de caso. Este estudo est?? circunscrito a tr??s pontos fundamentais, que s??o: a normatiza????o cont??bil relativa aos relat??rios por segmentos, os conceitos sobre segmenta????o de mercado e a utiliza????o dos softwares integrados de gest??o (ERP) para suportar as decis??es de neg??cio, o trabalho foi desenvolvido no sentido de demonstrar que as transforma????es as quais v??m passando o mundo dos neg??cios com a abertura dos mercados, os avan??os da tecnologia da informa????o, e os avan??os nos processos de normatiza????o cont??bil foram fatores preponderantes que levaram uma ind??stria de abrasivos a tomar a decis??o de visualizar as suas demonstra????es financeiras nos segmentos de mercado em que ela atua. A contabilidade gerencial, desse modo, teve papel primordial em atender a essa demanda, estruturando de forma adequada as informa????es cont??beis de forma que os gestores pudessem ter uma outra vis??o do neg??cio que est??o gerenciando. Assim esse trabalho de pesquisa demonstrou, por meio da revis??o bibliogr??fica e do estudo de caso, o modelo de Demonstra????o de Resultado por segmento de mercado utilizado na referida ind??stria.
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