O Canvas Model e a contabilidade de custos como suportes para a gestão de uma microempresa que customiza “Xô Boi”

Abstract

The main objective of the study is to present the canvas model and cost accounting as support for the management of a microenterprise that customizes “xô boi” sandals. The two theoretical approaches that supported the study were: the Canvas Model, which is a business model management tool that allows the organization of ideas and actions of a product or service, facilitating the operationalization of actions by the manager(s); and costs, which deals with information for different management levels of an entity, as an aid to performance, planning, control and the taking of decision. Regarding the methodology, the empirical study, predominantly qualitative and of functionalist epistemology, used the tools of research-action, whose data collection was based on primary data, information collected with the company's partners through conversations recorded and secondary data, through information provided by the company's management and through access to the company's social network. The description of the data took place - based on the managers' reports about the company's daily life - through the suggestion of implementing an online financial tool (organizze.com), capable of inserting the essential aspects related to costs. As considerations, the study indicates that the Business Model Canvas can be better based if it is incorporated into cost accounting, with a view to reducing dysfunctions in internal management, typical of micro and small companies.