A importância dos mecanismos de controle de custo como instrumento de gerenciamento e planejamento nas micro e pequenas empresas

Abstract

Micro and small companies make up the majority of companies active in the Brazilian economy. However, they are the ones that find the most difficulty in management and planning. Therefore, this work aims to demonstrate the importance of cost control mechanisms as an instrument for management and planning in micro and small companies. For the execution of this study, fictitious data and hypothetical situations were raised to exemplify the main concepts used in cost accounting, as well as to present the main and most basic instruments necessary for these companies to remain in the market. Therefore, the methodology used, as to the nature and the approach, successively, applied and qualitative. Characterized as descriptive and documentary research, regarding the adopted procedures. Finally, to structure the research, an example case of a fictic company is used.