Português (Brasil)

Abstract

Accounting has undergone several changes over time, resulting in managerial accounting, which focuses on managerial control and provides crucial information for the internal management of an organization. This branch of accounting offers a clear view of the current state of a company, assisting managers in making strategic decisions, efficiently allocating resources, and evaluating business performance. For micro and small businesses, managerial accounting plays a vital role as it aids in decision-making, promoting efficient management geared towards growth. Every decision in these businesses has a significant impact, and managerial accounting is essential for their adaptation to market changes and prosperity in competitive environments. Managerial accounting contributes significantly to micro and small businesses by providing a clear view of their financial situation and valuable tools for decision-making. This enables administrators to assess performance, identify areas for improvement, optimize resources, and plan strategically.