A importância da contabilidade gerencial para às micro e pequenas empresas no século XXI no Brasil.

Abstract

This research aims to analyze how management accounting acts as a strategic tool to support decision-making in organizations, identifying the factors that favor or hinder its effective implementation and use. It is justified by the growing need for organizations to use accounting information not only for tax purposes, but also as a strategic instrument to support management. In an increasingly competitive and dynamic business environment, companies need reliable, up-to-date, and relevant data to make assertive and sustainable decisions. The qualitative methodology used is based on solid references and offers a critical reading of the topic. Through a comparative analysis of the consulted sources, this study seeks to contribute to the understanding of the factors that limit the effective use of management accounting in micro and small enterprises and to point out ways that allow its incorporation into the decision-making process. In the current context, marked by high competitiveness and rapid economic and technological changes, management accounting has become an essential tool for the survival and growth of micro and small enterprises (MSEs) in Brazil. These companies represent the majority of the country and play a significant role in generating employment and income. However, they often face management difficulties due to a lack of adequate financial control. Managerial accounting contributes to: organizing and interpreting financial and non-financial information, enabling greater clarity on costs, revenues, and results; assisting in strategic decision-making, such as pricing, investment definition, and expense control; planning and projecting future scenarios, reducing risks and increasing operational efficiency; facilitating access to credit and investors by generating reliable reports; and supporting innovation and adaptation, fundamental aspects in the 21st century in the face of digitalization and globalization. Thus, for Brazilian micro and small businesses, managerial accounting has ceased to be merely an optional tool and has become an indispensable competitive advantage, ensuring greater sustainability and growth in an increasingly challenging market.