Utilização de artefatos gerenciais na gestão de micro e pequenas empresas

Abstract

This study aims to verify the impacts of the use of managerial artifacts, coming from the Controllership, for the management of micro and small companies. It is worth emphasizing the importance of these entities for the Brazilian economy and society, given that they generate wealth for the country and reduce unemployment rates. However, not all companies of this size remain active, according to the Brazilian Support Service for Micro and Small Companies (SEBRAE, 2016), 23% of micro and small companies closed their activities within two years after opening, being One of the main reasons is the lack of management. For the development of this work, a qualitative, descriptive and quantitative research was carried out to understand how managerial artifacts can help in decision making. A case study was also prepared in order to understand the management of a micro company, through a semi-structured script and, finally, the economic-financial indicators were used to analyze the financial statements of a company in the field of accounting consultancy. The results found showed that managers are aware of the need for Controllership as a support in decision-making for companies to remain active and, with the managerial tools of analysis of indicators and strategic planning, these results can avoid the early bankruptcy of these entities.