A utilização de informações contábeis com fins gerenciais pelos microempreendedores da praça Isaac de Miranda localizada em Santana do Ipanema

Abstract

The aim of this research was to identify which control tools (or accounting) management are used by entrepreneurs Isaac Miranda Square to assist them in their decision-making and how they are used. For this research interviews were conducted with all 9 entrepreneurs who operate Square Isaac Miranda. The data analysis was descriptive and is divided into three stages, namely: General Information Interviewed, General Information of the development and use of Accounting Information for the Purpose Management. The survey found that the most experienced entrepreneurs have the largest turnover and also have other investments, only the technical accounting of the universe found in the survey said they had little knowledge in the area of finance and accounting. The most widely used resource to support management controls and decisions identified in this study was the market research. It was identified that the techniques used to price the products are mark-up, market price and purchase price. It is also observed that most managers use controls such as accounts payable, inventory, cash flow, costs, expenses and sales, and only 2 of 9 respondents do not use budget and accounts receivable controls. One stated attend courses and still can not have all the required accounting controls.