Aplicação da contabilidade na gestão do negócio em micro e pequenos empreendimentos na cidade de Mari.

Abstract

This research aimed to evaluate the level of application of accounting by micro and small entrepreneurs in the management of their businesses in the city of Mari - PB. On a technical approach, the current research is a case study, once it is needed to choose a city in the State of Paraíba to develop the investigation, which is a descriptive analysis since it was conducted by searching for bibliographic references on the subject to achieve the objectives of this study. The approach to the problem is classified as quantitative. The data collection, divided into three blocks of questions, was carried out through a questionnaire answered in person at the micro and small entrepreneur businesses. The first block sought to obtain information about the social profile of the respondents, the second focused on the characterization of the businesses, and the third, following the general objective, dealt with the application of accounting for micro and small entrepreneurs in the management of their businesses. The survey was conducted among 30 entrepreneurs who agreed to participate and are part of the Mapa das Empresas database (FEDERAL GOVERNMENT). The data obtained were organized and presented using tables and charts and analyzed using simple statistics. The results show that, although entrepreneurs believe that accounting is essential for the business and its growth, many of them still do it on their own or do not do it at all. Regarding the type of accounting, most respondents either do not use it at all or focus more on the tax part, while managerial accounting, if used, is used in the background. Furthermore, most of the decisions made based on accounting tools concern the expansion of the business, which shows that accounting is not yet fully used as a provider of useful information for decision-making.