As dificuldades enfrentadas pelas pequenas empresas no Brasil: os mecanismos da contabilidade como ferramentas de apoio aos micros e pequenos empresários

Abstract

This research shows a little of the current picture of Brazilian micro and small companies (MPE), addressing some of the many difficulties faced in the market. Elements such as lack of financial education make a frightening number of companies close every day in Brazil. You know which management accounting, management and economics hold management knowledge widely used in large organizations, but what are these useful tools for small businesses? Would it be possible to change some of these tools in the structure and mind of entrepreneurs, helping to reduce these mortality rates?That is, the present paper explores management accounting tools, relating and explaining as simply as possible, in the expectation that a survey may be useful for professionals in the class, and for entrepreneurs, simple tools, but with great impact on organizational performance.