Importância da contabilidade gerencial para tomada de decisão nas micro e pequenas empresas

Abstract

The present work aims to identify the role that Management Accounting can play within Micro and Small Enterprises, with the intention of demonstrating how it is possible to meet the needs of the entrepreneur and help him in the decision-making process with the help of Management Tools. In order to understand the objective of the work, it was necessary to present the Role of Accounting, describe the process of Decision Making, and contextualize the emergence and development of Management Accounting, making it possible to understand how it becomes important for companies that seek to adapt to the market and face an environment of uncertainty, through Management Tools that will assist in the tax, strategic, budgetary and cost part of the entity. The importance of the research was due to the growth of MSEs in the market, and as they cannot be maintained for a long time, the need for the adoption of Management Accounting and its Tools arises. The results of the research revealed how important Management Accounting is for micro-entrepreneurs to be able to use their resources in the best way possible to achieve their objectives, thus achieving economic and financial success as the result shown in the company, which obtained a profit from one year to the next. of 42.86% after applying management accounting. In the end, it is possible to conclude that Management Accounting is fundamental for Micro and Small Companies, directly assisting in the decision-making process, offering the necessary control in the progress of activities, allowing companies to plan in the best way.