Aplicação da contabilidade gerencial nas micro e pequenas empresas

Abstract

Accounting is a great management tool that can be applied in different situations that require control and financial monitoring. This article aims to present tools of management accounting and control for use in micro and small businesses. The methodology used was bibliographical, documentary and descriptive. These findings emphasize the ease of management control if used these accounting tools for the benefit of a larger organization at the management level, as the accounting reports has able to provide a wide view towards the financial resources and guide in decision making. The use of accounting just have to develop the follow-up, because it brings numerous benefits and entrepreneurs are more carefree with so much information around them. The purpose of this article is to show the practicality and efficiency in the use of accounting within a micro company, proposing an organizational improvement and encouraging the sustainable development of the business in order to make it easier to handle and control from the tools proposed in management accounting. On this information the micro entrepreneur will have a different view as to what accounting is within the company and for the survival of the same.