The present work titled CONTRIBUTIONS OF MANAGEMENT ACCOUNTING AND DECISION-MAKING IN THE ROBERTO SEGURA MARKET'S SUPPLY COMPANIES, is referred to the diverse problems that have this type of companies that are in charge of selling and buying products of first necessity that many times do not have total control on their operations and this situation causes difficulties in the managerial and administrative handling at level of the company in general, for it the Management Accounting is a very important tool that can collaborate with improving the results at level of management.

This research work is called Operations Management Applied to the Theory of Constraints in a MSE.In the last decades, a series of new approaches to business administration have been developed, mainly affecting the production system.With this work we intend to transmit the bases of the theory of constraints, to give enough information to be able to start applying it in any company.

This work was based on an analysis using the line of market research in the bakery company generated in the community of Jaén, which has been in the market for 17 years. During this time it has achieved a sustainable growth according to the information provided by its directors. They state that the company already has an image and reputation in the city of Jaén and not only in this if not in the province in general, but due to the lack of research they can not know what is this image and reputation earned, because the answer or information is not inside the company, if not outside in the...

La base de ce travail a été de réaliser une analyse en utilisant la ligne d'étude de marché dans l'entreprise de boulangerie générée dans la communauté de Jaén, qui est sur le marché depuis 17 ans. Au cours de cette période, elle a atteint une croissance durable, selon les informations fournies par ses administrateurs. Ils affirment que l'entreprise a déjà une image et une réputation dans la ville de Jaén et non seulement à Jaén mais aussi dans la province en général, mais en raison du manque de recherche ils ne peuvent pas savoir ce qu'est cette image et cette...