Utilização de informações contábeis gerenciais nas micro e pequenas empresas

Abstract

The present work aims to verify the importance of management accounting instruments used by micro and small businessmen in the city of Uberlândia (MG), in decision making. To this end, interviews were conducted with fifteen of these micro and small entrepreneurs. The questions ranged from the profile of the companies to which managerial instruments are used by managers. The results showed that the management of these companies is carried out mostly by the owners or partners of the company, that most do not seek specialized help for decision making and that they also do not recognize the importance of Management Accounting in their businesses. A large part of the entrepreneurs assumed that they still do not have enough knowledge about the management instruments. It is concluded that, despite the importance of management accounting for company decision-making, as a support and source of reliable information, owners of small and micro companies do not have knowledge about such instruments.