Utilização de artefatos da contabilidade gerencial como ferramenta de gestão: análise em micro e pequenas empresas do comércio de Dourados/MS

Abstract

The study investigates which are the management tools and procedures used in micro and small businesses decision making of the city of Dourados / MS - BRAZIL. This is a descriptive research with a quantitative approach which was performed by means of a survey, having as sample the 50 respondent companies of the questionnaire used in the interview. The data analysis was performed by means of the percentage of the acquired answers. The results show that in the companies surveyed, decision making is based on the experience of the owner and that the owners make decisions in most cases without specialized consultation. Nonetheless, companies do not discuss it with their monthly accountant even though they have knowledge of it. Most of the entities surveyed point to the use of accounting in support of management, but more than half of them claim that the offices only contribute to the legal service. The most used artifacts in decision making are absorption costing methods, operational controls of inventory / cash and strategic planning, and the least used are other costing methods and accounting statements. Most of the companies under study do not know or make use of the other methods of costing and accounting statements, except balance sheet, important instruments for the formulation of the sale price and for the knowledge of the company's current assets, respectively.