Confusão patrimonial em empresa familiar: estudo de caso de uma rede de supermercados em Uberlândia

Abstract

The objective of this paper was to analyze the managers' perception regarding the use of managerial accounting information regarding the patrimonial confusion of a family business. The study was applied in the family business, Oliper LTDA Matriz e Filial Supermarket, located in Morumbi and Dom Almir neighborhoods, in the city of Uberlândia-MG.This study is a descriptive and qualitative approach survey. Data collection was performed through interviews with structured questions answered by seven company managers. The results show that among the benefits of the use of accounting, decision making was cited, aiding in the reports used in cash flow payments, tax assessment, and employee registration. He noted that no change of mandate was beneficial. Respondents suggest that it is important to have information to set annual budgets. About the company profile, it was evidenced that it is still incipient in the current market, could gain more prominence with the partnership with the Smart network. The results show that there is a confusion in the company since there is no separation between what belongs to the company and what belongs to the partners. Thus, it is hoped, with this work, to contribute to the improvement and development of family businesses that provide services to the community, as well as for managers to evaluate accounting practices and management information as tools to aid decision-making.