Contabilidade gerencial como instrumento de gestão nas microempresas do município de Feira Grande - AL

Abstract

This study sought to identify the use of management accounting tools in the management of micro enterprises in the retail sector in the municipality of Feira Grande-AL. To achieve the research goal was adopted a methodology that is based on a descriptive study and a research type survey with a questionnaire in 26 (twenty six) micro enterprises in the retail sector in the city of Feira Grande-AL, being a non-probabilistic sample but for accessibility using a qualitative and quantitative approach. According to the data obtained, it was observed that most managers of micro enterprises use Accounting Management tools, but the way that they understand it and not as it is described in the literature. It may be one of the administrators technique due to low education indicated, not containing a sturdy base of accounting knowledge. The finding that accounting is underused for decision-making could be confirmed when we sought to examine whether administrators used reports provided by accounting for management purposes. Thus, it became clear that there is a deficiency between the business manager and your accountant, in which a possible hypothesis is that managers most often see the counters so only for the part of tax obligations, and the counter, by in turn, it does not offer new services and remains in convenience situation.