CONTABILIDADE GERENCIAL COMO FERRAMENTA PARA GESTÃO DE MICRO E PEQUENAS EMPRESAS
CONTABILIDADE GERENCIAL COMO FERRAMENTA PARA GESTÃO DE MICRO E PEQUENAS EMPRESAS
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DOI: https://doi.org/10.22533/at.ed.149112522041
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Palavras-chave: Gestão; Decisão; Informações;
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Keywords: Management; Decision; Information;
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Abstract: Management accounting is fundamental for organizations, and emerged with globalization and technological advances, directly affecting companies, as its work impacts decision-making. Considering that micro and small companies represent an average of 99% of companies in Brazil, this work will present management accounting tools as an important way of managing companies, focusing on micro and small companies. Aiming to demonstrate some important points that accounting must take into consideration for good administration. The information contained is of great relevance for entrepreneurs who have started, or intend to open, their business. The methodology used was a bibliographical search in books, articles, magazines and research websites, aiming at the main searches for management accounting authors. The analysis shows that the use of Management Accounting tools is extremely important and adds a lot to the management of Micro and Small Businesses. Explaining four of the main indicators and its functionalities, it is concluded that with their use it is possible to enjoy numerous advantages for quality management.
- Adailton João Silva
- Ana Paula da Rosa Back
- Osvaldo Daniel dos Santos Pinheiro