A percepção de contadores sobre a contabilidade gerencial aplicada às pequenas e médias empresas

Abstract

Accounting managerial it is an important tool to support the decision of managers of small and medium enterprises, but it is remarkable she is not customarily used per this type of company. The reasons can be listed for your disuse are several, between they to lack of interest from entrepreneurs or responsible counters these companies, among others factors. In this context the present study aims to analyze the perception of Pato Branco counters about a managerial accounting applied to small and medium-sized enterprises. The job is considered descriptive because it is performed a field survey by applying a questionnaire, the approach of work is quantitave because the information are of nature numerical. To give sequence the study was developed the online quiz, taking as base previous studies, the questionnaire deals with the characterization of the respondent, valorization and use of managerial accounting, managerial accounting concept, differences between financial accounting and managerial accounting and artifacts of management accounting of each Internship. The sample consists of situated accounting professionals working in the city of Pato Branco - PR. With the results obtained in the study, we can say that the main cause attributed to non-applicability of managerial accounting in small and medium-sized enterprises is the lack of knowledge, instruction or interest from entrepreneurs, among the artifacts, the absorption costin belonging to first internship of managerial accounting is the artifact that has greater applicability among clients of accountants. Through the study, it was found that although the counters consider important and useful managerial accounting in several respects and understand most of the artifacts belonging to it, the applicability of its tools in customer counters is low, especially among artifacts of second third and fourth stages of managerial accounting.