Artefatos gerenciais utilizados pelas MPEs do setor de produtos cosméticos e serviços estéticos

Abstract

Micro and Small companies currently represent 27% of Gross Domestic Product (GDP) according to SEBRAE (2014), with this growth, seeks to understand how these companies remain in the market. Given the above, the present study aims to analyze how the MSEs use the artifacts of management accounting, and how this provides managers with the fundamental information that assists in decision-making in the segment of cosmetics and aesthetic services in the city of Uberlândia. The survey examined managers '/ owners' knowledge of utilization within the entity's level of cost management, tools used to leverage business, and costing methods used in MSEs. The methodology of this study is classified as descriptive, and characterized as quali-quantitative, qualitative, used semi-elaborate interviews conducted in person with entrepreneurs, whose answers were free. The results will find the following conclusions: 57% of the sample do no or little business cost management, 9% do all cost management and can interpret the data for decision making. And 35% report that they do partial management, but cannot transform this information into deliberation to leverage the company. It is concluded that Management Accounting is recognized as an important factor in the management of a firm, and that the information provided by it helps to leverage Micro and Small Enterprises in the cosmetic and aesthetic services sector.