A contabilidade gerencial e as dificuldades de sua Implementação nas microempresas e empresas de pequeno porte: Um estudo realizado com profissionais contábeis da cidade de Guarabira/pb

Abstract

The Managerial Accounting and its instruments, essential in decision making, are used often in large companies so that managers can succeed in their decisions. In Microenterprise (ME) and Small Sized Companies (EPP) Managerial Accounting is still not widely used, and these companies fail to take advantage of this tool to support decision making. Based on this presupposition, this research had as general objective identify the difficulties of implementation of Managerial Accounting in ME and EPP in the view of providers of accounting services of the City Guarabira/PB. From a descriptive methodology, it was reported on the importance of Managerial Accounting and the benefits generated by your application as well as the classification of ME and EPP. Was analyzed qualitatively, using data collected in the field research the difficulties of applying the Managerial Accounting. The survey sample represented about 95% of the universe of 19 offices provide accounting services located in the City Guarabira/PB. The instrument used for data collection was the questionnaire and it was found that most general counters of accounting firms consider the Managerial Accountinf extremely important and are prepared to provice management reports to their clients, but most offices do not provide these reports because their clients do not request such services. It was also observed that the difficulties that these management reports are not requested by clients are lack of participation of clients in their accounting firms and lack of knowledge about the benefits generated by the implementation of Managerial Accounting.