O uso da informação contábil nas micro e pequenas empresas de Catolé do Rocha - Paraíba

Abstract

Microenterprises and small businesses play a fundamental role in the Brazilian economy, they represent 99% of all companies registered in Brazil, The present study was based on field research conducted in the municipality of Brazil-Paraiba, aiming to analyze the contributions of accounting information in the decision-making process of the micro and small enterprises seeking to identify whether this information is used by enterprises for managerial purposes and that information is passed on by the counters, the performance counters and the factors that cause mortality and survival of Micro and small enterprises. We analyzed the work of several authors to support literary review and was applied a questionnaire prepared by Paula (2014) with closed questions and essay, whit 75 business owners. From which one can see that 77,33% possess enough knowledge about the information provided by accounting, 80% have used the reports in time to take any decision and 54,66% have knowledge of managerial accounting. In this was possible to conclude that the accounting information helps managers in the municipality of Catolé do Rocha – Paraiba take right decisions and productive about the company’s financial and economic life, aiming at continuity of your business and making him value over the years.