A percepção dos microempresários de Canapí-AL acerca da utilização das informações contábeis como ferramenta de auxílio a gestão

Abstract

The present study talks about the perception of the small businessmen of Canapí-AL, about the use of the accounting informations like help tool the management, showing the relevance of the application of accounting informations in the process of business management, essentially in the taking decision process for the micro and small businessmen, checking the necessity of access having been to the useful informations that make possible an administration of efficient way and it will explore the level of use of the informations produced by the reports of the accounting in the taking decision process. For the realization of this project there was used a bibliographical, explicative and qualitative inquiry, when questionnaires applied to 24 businessmen of the local authority of Canapí-AL. The data were collected through questionnaire printed and hand personally to the businessmen of the city of Canapi/AL, being analysed and from them, one showed up that of the interviewed 24, 66,66 % makes use of hand-made reports and annotations in order that there give support the management decisions of the undertakings and their 62,5 %, they make use of the intuition for the market experience, to put his decisions right. Only 4,17 % of the interviewed ones does not consider the accounting information how being important for the success of the enterprise, while others 95,83 %, they see some importance in the accounting informations for management aims.