O Contabilidade Gerencial: um instrumento de apoio à gestão nas microempresas e empresas de pequeno porte

um instrumento de apoio à gestão nas microempresas e empresas de pequeno porte

Abstract

Management accounting is one of the subsections of accounting, which aims to elaborate and make calculations of information in front of accounting tools, thus helping the administrator of the entity in its decision-making. With this, this article aims to exemplify how importante the tools available and accessible by management accounting within micro and small enterprises are. The means used for the development of this article were those of subject survey based on the knowledge of several authors in books,research on websites and in scientific articles. The conclusion at the end of this article allows us to understand how extremely importante the application of management accounting in the daily life of these entities is, because through it it makes it possible to meet the guidelines and clarifications to the administrator, in the face of its management tools that are balance sheet, income statement of the year and cash flow statement. All tools cited in the course of this article bring with them them their value, and that when well used correctly it becomes fundamental for the administrator assisting in the best decision-marking, even avoiding the mortality of the entity.

KEYWORDS: Management accounting. Decision making. Micro and small businesses. Management tools