CONTABILIDADE GERENCIAL COMO FERRAMENTA ESTRATÉGICA PARA MICRO E PEQUENAS EMPRESAS

Abstract

This article analyzes management accounting as a strategic tool for micro and small businesses, highlighting its importance in the efficient and competitive structuring of these organizations. The research addresses the need for planning processes and the adoption of accounting practices to assess financial health and mitigate risks. Despite the potential of management accounting, many of these companies do not use it effectively due to lack of knowledge and resources. The study justifies the choice of the topic due to the growing relevance of these companies in the economic scenario, especially in Brazil, and proposes to understand how management accounting can improve management, optimize resources and increase competitiveness.