A utilização de ferramentas da contabilidade gerencial em micro e pequenas empresas e sua importância para a tomada de decisão

Abstract

Micro and Small Companies, as well as large companies, need Management Accounting and its tools for better management and growth of their businesses. The main objective of this study is to verify in several research bases, through a bibliographic study, the use of managerial accounting tools by managers in Micro and Small Enterprises, and thus analyze whether they are used in decision making. Through the analysis, it was concluded that most managers, although they know what Management Accounting is, do not have in-depth knowledge, sometimes not using the tools and, when they do use them, they do not make adequate use of the information that these instruments provide for decision making. Finally, we understand that Management Accounting should be seen as an ally by Micro and Small Enterprises, so that they can become competitive in a highly competitive environment.