Importância de controles gerenciais para microempresários da construção civil: um estudo de caso

Abstract

The purpose of this article is to propose the adoption of management accounting tools to assist a micro company in the area of Civil Construction in the optimization of its management process. This is a case study, whose data collection took place through semi-structured interviews, with qualitative analysis of the data. The initial diagnosis identified that the owner used only notes in the agenda for his administrative budget, accounting and financial records. Therefore, management controls were recommended to be used as management tools, among which: Bank Control; Control of accounts receivable; Control of accounts payable; Inventory control; Control of financial investments; Statement of Income for the Year - DRE. It was found that the management controls can significantly improve the quality of the information necessary for the decision-making process, providing an improvement in the performance of the analyzed company.