Contabilidade gerencial: uma ferramenta de gestão para micro e pequenas empresas

Abstract

Managerial accounting gains every day, a large space in the development and improvement of techniques for the management of Micro and Small Enterprises (MSEs). With the increasing number of MSEs, approximately 99% of Brazilian companies, plus the advancement of the Brazilian economy and competition in the domestic market, more and more entrepreneurs need financial information to assist them. This paper aims to discuss how the use of Management Accounting in the Management of Micro and Small enterprises having as main objective, to analyze the use of management accounting in the management of micro and small enterprises. Thus the specific objectives of the study are: to demonstrate the use of management accounting by managers in MSE, researching the use and necessity of accounting information as a tool to support the management of MSE, define what are the main management tools used in the management of MSE. The accounts have tools to address administrators valuable information, allowing to make their decisions with greater confidence and agility. For the survey, a questionnaire was designed containing essay questions and objective. We selected 30 (Thirty) companies, including Micro and Small enterprises, randomly, to answer the questionnaire, which addressed several questions on the topic under discussion. Some respondents completed the questionnaire immediately, with the participation of the author, which facilitated the interpretation. This work is also based on research done previously, which discussed the same object. As a result, we considered the number of participating companies enough to analyze the degree of importance of accounting information in the management process of micro and small enterprises. Managerial Accounting is little used as a management tool for Micro and Small Enterprises, however there is a great need to use, since most entrepreneurs do not have an accurate analysis of business and do not have control of their financial assets and companies. It was noted that companies that have accounting in itself tend to have more active use of management tools. The Microenterprise are having more difficulty in interpretation of accounting reports, and are also companies that receive less information management on the part of accountants. Despite the low level of knowledge displayed by respondents, the industrial sector is the one that best uses the tools of management. It was found that the most used management tools in micro and small enterprises are: inventory control, cash flow and control of accounts payable and receivable. We analyzed how the micro and small business is in need of knowledge management, and how the accounting professional can help reduce this need is variation occurs sector, however the higher the revenues of companies, the better corporate results, as knowledge of the tools of Managerial Accounting.