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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.