Utilização de práticas gerenciais em micro e pequenas empresas na cidade de Pato Branco - PR

Abstract

This research is to identify the management practices that micro and small companies in the municipality of Pato Branco - Paraná. They are used in decision-making only for control, that management practices help entrepreneurs in the face of tooling techniques. Descriptive research is not just for scientific use. It can also add value in market-driven research and cross-market existing data to generate strategic information to inform decision making. With quantitative approach was performed by survey. The population consisted of 1069 companies, where 53 responded, applying descriptive statistics for data analysis. The results show that the most used resource for decision making is the entrepreneur's own experience. When it comes to who to resort to decision making, the family is the most sought after. Most companies know your monthly income, but rarely or never argue with your accountant. Operational controls are more used than costing methods; only the target cost was used by almost half of the respondents. Regarding the financial statements, most do not use these management tools. Regarding other artifacts, only half make use of them, where strategic planning and budget stand out. It is concluded that few managers make use of management tools, most of them are based on their experiences to make decisions.