A contabilidade como ferramenta de gestão empresarial: um estudo de caso em uma microempresa de Major Izidoro-AL

Abstract

Accounting can be understood as a technique that deals with the recording, classification and summary of a company's business operations for the purpose of interpreting its results. Because of this, one can question the possibility of this being a business management tool from the perspective of decision making. Soon this article aimed to approach accounting as a business management tool. To achieve this goal, a case study and field research was carried out in a Microenterprise (ME) of the clothing sector located in the municipality of Major Izidoro-AL. The methodology was a bibliographic research expecting to find possible answers in books, scientific articles, dissertations among others. The results showed that the studied company does not use information provided by accounting, as it does not receive reports such as balance sheet or income statement from its accounting service provider. The accounting information used is all produced by the business owner, such as budgets, payables and receivables controls presented in the survey analysis.