Gestão de custos nas micro e pequenas empresas industrias do setor de confecções no município de Dourados/MS

Abstract

The main reason of this study is to analyse the use of expenses information during the process of control and decision making in micro and small enterprises (MSEs) from Dourados / MS clothing sector. The MSEs are extremely important for the Brazilian economic support, due to its big number of companies and then the employment generation, but there is an enormous mortality rate caused by it. One of the important tools for the enterprises survival is an effective expense management. To achieve this study purpose the applied methodology, was a descriptive kind of research with qualitative nature, through a survey and interviews with the clothing companies managers. In the analysis were found methods and resources used to control the expenses. It was verified that the members find the costs information control to decision making, important, however, during the analysis it was possible to identify flaws in the expenses management of the interviewed companies. It’s patent the existence of fragility when it comes to costing methods, perhaps because there is no knowledge about it, or because there isn’t an appropriate professional for the expenses accounting. Therefore, they could apply a better expenses management, be it through a software or even hiring a qualified professional, making possible a better view when making a decision and improving their operational capacity.