Contabilidade gerencial e a importância da precificação em micro e pequenas empresas do ramo de alimentos : um estudo em um bairro de Maceió

Abstract

This Capstone Project investigated the relevance of Managerial Accounting and the importance of pricing in micro and small food businesses (MSEs), focusing on a specific neighborhood in Maceió. Given the challenges faced by these businesses, the research aimed to analyze how applying managerial accounting principles, especially strategic price setting, can impact their management and sustainability. The methodology used was descriptive, quantitative, and survey-based, employing a structured questionnaire to collect data from owners and managers of MSEs in the food sector. The questions covered topics ranging from understanding the need for accounting information for decision-making to the factors considered in pricing, the frequency of price reviews, the use of tools, and the perception of the effectiveness of adopted strategies. The study intended to identify current practices, difficulties encountered, and areas for improvement in the financial and cost management of these companies, with the ultimate goal of proposing insights and recommendations to enhance competitiveness and economic/financial performance in the sector. This study also explored the challenges and practices related to tax and accounting obligations, as well as pricing in these businesses. Many managers handle tax obligations without the help of accountants, even while acknowledging the importance of such professionals. Pricing is a significant challenge, with limited use of technology and training. Although most are satisfied with their current strategies, there is room to optimize management and financial performance through more professional and structured practices.