Özet:

(The Importance of the use of the Accounting Information in Decision Making an Application in an Industrial Enterprise Operating in Canakkale) Every day the business enterprises are faced with a lot of alternatives. Choosing between these alternatives is the decision which means the life of the business. For many years management literature has regarded accounting as the most important tools of the decision making process. Theaccounting systems of the enterprises provide the information which is useful for decision-making process to be used by related users. So, the information which is needed by the managers in decision making process is the accounting information and because of this it is very important in management. In this study the need for accounting information in decision making process is tried to be emphasized and it is tried to find out the relation between accounting information and business decisions exist or not in Çanakkale manufacturing enterprises. Due to this, it is tried to find out whether accounting information impacts business decisions.According to findings of the study, most of the decisions that is made by Çanakkale manufacturing enterprises are strategic decisions and there is no relation between strategic decisions and accounting information. So, this means that the usage of accounting information doesn’t have affect on strategic decisions.

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