This work presents a model of business game aiming at to take care of the managers of supplying companies of components for the civil construction, characterized by exercise of all the functions, with difficulties to understand and use economic and financial information presents on the reports, as well as promoting the theoretical and practical nip of these information to the academic community of Engineering. For the development of the business game was necessary , beyond of the recognition of some supplying companies of components for the civil construction, a countable study of concepts and techniques, in that it refers to the Accounting of Costs and Managemental. The business game was applied in the academic environment of the Federal University of Pará, together with the students of Civil Engineering, to this, the students had to pass for a process of conceptual leveling and knowledge of the dynamics of the business game, and in a micro company, Proativa, in Belém. The results had confirmed the advantages of the use of the enterprise simulation presents in this work in the process teach-learning.
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