Contabilidade gerencial na tomada de decisões: uma análise acerca de sua utilização nas micro e pequenas empresas de Palmeira dos índios/AL

Abstract

Micro and small enterprises (SMEs), due to the uncertainties of the market, are facing great challenges to remain perennial, with this they need instruments that assist them in the management of their businesses. Management Accounting aims to provide and record useful information to assist the manager in the decision making process. Considering this application of accounting, this study had as objective to verify the use of Management Accounting for the decision making by the micro and small businessmen of the city of Palmeira dos Índios - AL. The methodology used for this work was the descriptive, quantitative and exploratory research, as the technical procedures employed focus on bibliographical, documentary and field research. As for the data collection for this research, a questionnaire was applied to 30 MPEs, containing 15 closed questions, in order to obtain information to answer the research problem. After the research, it can be observed that micro and small entrepreneurs use the management tools presented in this study, but without integration with accounting, since they prefer to make decisions based on their market experience. In addition, most use traditional control resources such as notebooks, which may hamper or render ineffective decision making based on such data. Thus, it was found that the majority of respondents do not use information produced by Management Accounting to support decision making.