Estudo sobre a utilização da contabilidade gerencial em microempresas de São Lourenço do Oeste - SC

Abstract

In a business context, increasingly linked to the competitiveness of companies, management accounting can be used as a reference and support the management of organizations. As a consequence, managers increasingly require support for decision-making. The objective of the research was to verify if the microenterprises of São Lourenco do Oeste - SC use management accounting and what are the main impacts of its use. In order to reach the objective of the present research, an exploratory research with the data collection was done using a questionnaire. With the analysis of the data obtained by 41 companies, it was found that 73% of the companies use the Managerial Accounting and present good results, highlighting the support tools, such as Balance Sheet, DRE and costs. In contrast, 27% of companies do not use any type of management accounting tool, mainly because they are not aware of the tools.