Percepção dos empreendedores em relação às práticas gerenciais da contabilidade de custos em pequenas empresas

Abstract

In view of the need to control and know the costs of its products and services, which are of paramount importance regardless of the size or size of the company, it is necessary to administer / or manage the resources that are available. Thus, this research had as general objective to verify the perception of samall entrepreneurs in relation to the management practices of cost accounting for the control, decision making and formation of the sale price of products, in small entreprises in the city of Dourados / MS. To achieve the objectives, the case study procedures were adopted, with the application of a questionnaire of 30 questionnaires, from March to September 2020. Regarding the results of the questionnaires applied, among the interviewees of small sized companies, it was noticed most of them work for five to twenty years in their own business. Regarding the age group, the majority over 40 years old in 70% of the cases, with about 26% with higher education, and 74% with elementary or high school education. They also use their own experience to keep their business active in the market, where 73% of respondents said they had little knowledge of cost management; for the most part, they maintain their own internal controls with spreadsheets and notebooks.