Making a decision in the company is a very important task, however, challenging, because through decisions the company will have a direction with positive or negative impacts. Research and studies focused on management accounting, financial statements and their analyses, decision-making and business management are of vital importance. In this sense, this study aimed to research and understand whether through the work carried out by management accounting; whether the financial statements and their analyses; if the control and management of the various activities, tasks, processes, departments, through a system, reports, indicators can contribute to assist administrators in decision making and, as a consequence, obtain good results, generate value for the business and improve the competitive advantage. The works found were essential for the foundation of the author of this article and it was very satisfactory, as it allowed understanding the importance of information systems in the company, because from this, the company has control of the data and can generate information that will allow a management, monitoring and control, in addition to generating information to assist administrators in decision-making. Another important point was the understanding and importance of analyzing the financial statements and their respective contribution to decision-making. As this work refers to a bibliographical research and the intention was not the exploration and exhaustion of the subjects, it is suggested research focused on the questions of analysis of the statements through the financial and economic indicators, managerial accounting, and the relation of these subjects with decision-making and how these tools can contribute to creating value and increasing competitive advantage.
Keywords: Analysis of the statements. Competitive advantage. Decision making. Business management.