The present article has for objective to approach some of the management tools and to argue the corporative governana with focus in the results. The boarded tools are: the managemental accounting, the analysis of investments, the budgetary planning, the management tax, the auditorship and finally, the theory of the real options. The article still searchs to focus the use of internal controls for the adequacy of the administration and management of the enterprise risks, making possible in this manner, the access to the information in the process of decision taking. According to Perez Jr; Eyelash and Franc (1997, p.11), the current competitiveness of the businesses and the constant changes in diverse environments of the companies demand the maximizao of the performance and the enterprise control. Accounting are one science that allows, through its techniques, to keep a permanent control of the Patrimony of the company.
The main objective of the Accounting is to provide to the users, is internal or external to the organization, information and analyses of economic, financial, physical and operational character. Of this form, the system of countable information assures, or would have to assure that the transactions had occurred in satisfactory way, or in other words, that had happened of the form as it would have to be. The necessity of if keeping a countable system of internal control come being treated with sufficient interest for the companies. Its use became essential for the reach of the traced goals and for bigger trustworthiness in the given services. The managers of any entity, it has lucrative, filantrpica, religious purpose or any another one, has, normally, to manage resources scarce. For in such a way, one becomes necessary to identify, to mensurar and to supervise its consumption. On the other hand, enterprising actions, equally, require information that identify and evaluate the results.
