Contabilidade gerencial como ferramenta para a gestão de micro e pequenas empresas

Abstract

Management accounting is an essential management tool within micro and small companies, considering the use of these tools that assist managers of micro and small companies in analyzing financial and accounting information for decision-making within business organizations. This objective article demonstrates the importance of applying management accounting techniques in micro and small companies. The methodology used in this work was a bibliographical research by several authors who sought to have a more specific study on the importance of this branch of accounting. Management accounting techniques such as, a change in the company's budget, improved cash flow yield, tax planning and company strategy have been remodeled to achieve the entity's objectives. The result of the research demonstrates how important these techniques are for businesses to be successful. It was important because in just one year, differences had already emerged in the company with management accounting techniques. Contributing in a practical way so that the company has a positive result after one year, with the application of specific management and control techniques. It was possible to conclude that in fact the result obtained from the research was overwhelming, and that knowledge of accounting is essential for the economic life of the company and society still needs to understand its importance to reach the goals that we dream so much.