Percepção dos gestores das micro e pequenas empresas do ramo de foodservice em relação à custos: estudo de caso em um shopping de João Pessoa

Abstract

Micro and small enterprises are of great importance in the Brazilian economy, and food businesses outside the home (foodservice) are inserted in this context. To be continued in the market and to achieve good results, it is essential that managers make use of accounting information, including cost information. Thus, the present study had as objective to investigate the perception of the managers of Micro and Small Enterprises on the costs. The research data were obtained through a questionnaire applied to microenterprise and Small Business managers of foodservice branch located in a shopping mall in João Pessoa - PB. The results showed that, although managers have a basic understanding of cost concepts and the importance of their applicability, they do not control the available tools. In addition, it was noted that company accounting does not provide efficient information about its costs. It was evidenced that 93% of the respondents agree that having an efficient control of costs helps the company to remain in the market, but in contradiction 62.5% stated that they do not use Cost Accounting as a tool to assist in the management of the business. The results showed that managers need to invest in capacity building to obtain the best that Cost Accounting can provide as a tool in decision making.