A informação contábil nas micro e pequenas empresas: estudo de caso na Empresa Canal Sky Comércio e Serviços em Telecomunicações Ltda EPP

Abstract

The use of accounting information is very important for micro and small businesses because they help the company in business management, can create opportunities for development and growth. However, many business owners are unaware of the importance of accounting information as an essential tool in making decisions and believe they include only the tax compliance. Thus, this article presents the importance of accounting information in the company Canal Sky Trade and Services Telecommunications LTDA EPP, aiming to show how it is used in the financial statements in the company and whether they influence the decision-making. The study shows the need for support of accounting information in the company's management to stay in the competitive market. The methodology used was based on an exploratory and bibliographical research with case study on how the company uses accounting information through an interview with the supervisor and the company accountant and a questionnaire applied to the operations manager, administrative manager and manager company sales. Thus it is concluded that small business owners need to understand the importance of accounting information in decision-making and it is recommended that they be used as an indispensable tool in decision making.