A importância da escrituração contábil na tomada de decisão nas microempresas de Santana do Ipanema - AL

Abstract

This work was developed through a literary review aiming to portray the importance of Accounting Bookkeeping in decision making in small companies. To better analyze the study, an exploratory study was developed in fifteen companies in the commercial branch of several segments: agricultural products, clothing, food and in the sale of construction materials and in six accounting offices in the city Santana do Ipanema - AL. Through the completed questionnaire he collected necessary information on the main obstacles. So it is interesting here to highlight a common impasse in microenterprises that has hampered accounting progress since many work in informality, do not have management techniques, the owner of the company performs all the functions. For this, bookkeeping is of considerable importance because it intends to meet the expectations of its users and guide the administrators when making a decision, all the company's movements and the launches of the operations are recognized as the accounting books and are registered in their respective books. We can conclude that the companies investigated in this study even with all the experience in the market still lacks the accounting instruments for administration because it has verified that they do not use the full potential of the accounting offices to add value in the administration of the company. Already in the accounting offices it was analyzed that the accountant needs to be more active in the organizations for decision support, that is, the participation of the accountant must be beyond structuring the information more to make the reading clear pointing out the negative aspects, guiding the administrator for the correction of failures in the administrative process that cause financial deficiency for the company. Concludes that commercial companies and accounting offices there is a deficiency communication gap, where accounting services are requested according to the need experienced by the company, thus using the demonstrations before the mandatory reporting and demonstrations.