Contabilidade gerencial em provedores de internet

Abstract

This work has as the main objective identify which management accounting information necessities are demanded by small internet provider companies and offer a set of tools that can supply them. The research came up motivated by the perception of the existence of a relevant blank in the management information necessities that can be fill in the management of small companies that provide internet services. To achieve the proposed objectives, an exploratory research was made to identify which of the main management problems this companies have. Posteriorly, a multi-case research was made in three internet provider companies with the objective of deepen the knowledge about the main problems faced and propose a set of tools that has the potential to mitigate these problems. The results reveal that the main problems are the losses referred to the stock, delay in the bills payment, difficulty to analyze costs and expenses, difficulty to take the decision about new investments and unfamiliarity of the companies’ results. The suggested tools to the companies were Control of the bills to pay, Control of the stock, Cash flow, DRE and Balance sheet. The previous research about the theme goes in the same way of the results obtained in this research.