Ferramentas de contabilidade gerencial adotadas por micro e pequenas empresas

Abstract

The main objective of this academic work is to approach the management accounting tools adopted by micro and small companies. Most micro and small companies do not use managerial accounting, a determining factor for the high mortality rate of these types or types of companies. The justification of the study is confirmed in view of the great economic and social importance of micro and small enterprises, which, by adopting, correctly and circumstantially, tools of managerial accounting, have a much more expressive performance and efficiency, as the controls fiscal, commercial, labor, tax, and investment and profit levels are more sophisticated but at the same time more consistent with the needs of prolonging the life of enterprises and therefore avoiding premature withdrawals and other unpleasant consequences. As for the methodology, it is a descriptive and exploratory research of reflection and critical interpretation, based on the original vision of the authorship of the study, developing the research route from the possibilities of the theoretical review, bibliographical and documentary, based on in the inductive method and in the qualitative approach. As results, it was possible to conclude, among other aspects, that the role of accounting service providers in this control process, although management accounting is not used by most micro and small companies, is extremely relevant, conflicting with most of the entrepreneurs who can still consider the accountant as merely an accessory executor, not strategic, therefore, of summary or basic obligations in strict service to the treasury, position curiously also assumed by a significant portion of the accounting professionals themselves.