A importância da contabilidade como ferramenta de gerenciamento: um estudo em uma micro empresa varejista

Abstract

This work conceptualizes the micro and small enterprises, presents its characteristics and shows the accounting, mainly managerial, as the largest instrument of the administration to assist the entrepreneur in his decision-making. The work also presents simplified models of the Balance Sheet and the Income Statement, through which becomes large utility in the management of these companies. Finally analyzes a micro retailer, showing the importance of accounting for it, and showing that the accounting be used although only managerial accounting, which is the basis for safe administration; success stories and "survival" business perform better.