Práticas gerenciais e a tomada de decisão em uma empresa de pequeno porte do ramo ferragista

Abstract

This research aimed to identify the instruments and procedures of managerial accounting used for decision-making and the importance attributed to them in a small hardware store located in Uberlândia, MG. To accomplish this, a descriptive research with a qualitative approach was conducted, involving semi-structured interviews with the company's managers for data collection and document analysis. Content analysis was used for data analysis. The findings revealed that the studied company uses operational controls, such as accounts receivable control, billing reports along with commissions paid to salespeople, monthly cost control, payroll, purchase reports, and expense control. However, despite the balance sheet and income statement being prepared by outsourced accounting, these reports are not used for decision-making. Therefore, accounting is seen merely as a tool to fulfill legal, tax, and labor obligations, as managers primarily rely on their own experience and intuition when making decisions. The results suggest that the company needs to improve its managerial accounting procedures and consider the adoption of more effective managerial tools and practices. It is concluded that micro and small businesses need more support and guidance regarding the most appropriate managerial procedures and instruments to enhance their ability to make effective decisions, thereby increasing their chances of success and reducing the mortality rate.