A contabilidade gerencial como uma análise da previsibilidade na evolução das empresas de prestação de serviços de locação de impressoras estabelecidas em Goiás

Abstract

ABSTRACT: This study aimed to analyze the application of managerial accounting as a strategic tool for predictability, decision-making, and financial development in printer rental service companies established in Goiás, using a hypothetical case study of the fictitious company PrintMax Soluções em Impressão Ltda. The research sought to answer the following question: how can the implementation of managerial accounting practices influence predictability, growth, profitability, and operational efficiency in service companies? The study is classified as descriptive, qualitative, bibliographical, and applied, supported by a simulated case study based on the construction of financial statements (Balance Sheet and Income Statement) for the period from 2022 to 2024. The simulated data enabled the evaluation of the effects of managerial tools such as cost control, financial indicators, contract analysis, forecasting, and process standardization, demonstrating significant improvements in the company's liquidity, profitability, and capital structure. The results showed that the adoption of managerial accounting practices contributed to reducing indebtedness, increasing net income, strengthening equity, enhancing predictability, and improving operational performance. The study also found that service companies, especially micro and small enterprises, can achieve greater competitiveness, sustainability, and strategic capacity by integrating managerial information into their decision-making processes. Therefore, it is concluded that managerial accounting is an essential tool for efficient management, future planning, and the development of service-based companies.