Construção de uma ferramenta financeira como suporte no planejamento de uma MEI - cabeleireira - a partir da contabilidade gerencial

Abstract

The objective of the work is to create tools that will help individual micro-entrepreneurs, from the beauty salon sector, to have managerial control of their company. The company has been operating in the beauty industry since mid-2014 and will use the tools developed as the basis of its internal and managerial control, which will help in decision-making. For the elaboration of the work, a descriptive and explanatory study was carried out, with a qualitative approach and for the elaboration of the tools, through action research, some meetings with the company's partners were necessary, in person, with the focus on to collect as much information as possible to adapt the tools in a easier and more agile way for both, in the interviews it was noticed that the partners had difficulties in financial control and closing information within the month, among others. A theoretical sensitization was used to relate the practical context and then to elaborate the tools produced, the approach of control of accounts payable, control of accounts receivable and cash flow was used. The result of the work came from observing the satisfaction of the entrepreneurs, analyzing that the tools meet the needs of the company, showing that daily, monthly and annual financial control can be carried out, joining the look and needs of entrepreneurs in the beauty industry to the accounting look.