O impacto dos relatórios de contabilidade de custos na gestão de micro e pequenas empresas.

Abstract

The objective of this study was to analyze the profile of micro and small business management and to verify the level of knowledge and application of instruments provided by cost accounting. The research has an exploratory and descriptive character, with presentation of qualitative analyzes. To reach the objective, a case study was carried out in a commercial microenterprise located in Uberlandia - MG, data collection was done in the form of interviews and analysis of documents provided by the owner. Given the work done it, was concluded that cost accounting reports are very relevant for decision making in micro and small enterprises. The benefit generated by the application of simple cost measurement techniques, such as the contribution margin index and the relevance that these costing tools have in providing detailed information for decision making, was noted.