A percepção de contabilidade de custos por parte dos micro e pequenos empreendedores do Centro Municipal de Pequenos Negócios de Fortaleza

Abstract

The accounting of costs is essential to businesses, regardless of their size. Even the Micro and Small Businesses who want to keep the market need to plan their growth and make decisions taking into consideration also the information produced by cost accounting. Given this, this study has as proposed main verify the perceptions of micro and small entrepreneurs that concern the main concepts and characteristics of cost accounting and use of cost information in decision-making. The study was carried out through the application of cuesionarios to 25 companies operating in the center of small businesses of Fortaleza, more known as Beco da Poeira. A qualitative analysis was performed, and found that the majority of companies do not have deep knowledge of cost accounting, even recognizing its importance in the process of decision-making. The perceptions of these entrepreneurs are limited to some concepts of costs, so only those allocated directly in their activities.