Contabilidade Gerencial: instrumentos utilizados pelas micro e pequenas empresas do município de Santana do Ipanema

Abstract

The objective of this study was to verify which management accounting instruments are used by micro and small companies (MPEs), chosen by Simples Nacional and which are available from the accounting service offices of the municipality of Santana do Ipanema - AL. In order to achieve this objective, the survey was used as a survey method, through the application of questionnaires to 33 micro and small entrepreneurs and to 5 accountants in the city. Data analysis was done using a quantitative approach, using Microsoft Excel® software. The results of the research revealed that, independently of size, companies use all the tools of managerial accounting presented in the research, but most of these instruments are not available to managers from the accounting offices. The resource that the businessmen claimed to use most frequently to support the managerial decisions of the enterprise was intuition (experience), and accounting reports are the least used for decision making. Although 76% of the respondents stated that they felt the need for accounting advice to assist in the management of the company, only 33.33% would turn to the accountant to seek this advice. Regarding the offering of accounting instruments by the offices, the research demonstrated that these services are not disclosed or are not offered within the accounting advice package contracted by the companies participating in the study.