A importância da gestão contábil nas micro e pequenas empresas

Abstract

This work aims to demonstrate the importance of an accounting management system for micro and small businesses. Since it is a topic currently discussed and making the difference for their important participation in the growth of these companies. In the context it presents some aspects related to management accounting that add the process of making decisions that are relevant for a company to develop efficiently. In this perspective demonstrates the relevance of micro and small enterprises for the Brazilian economy with key source of job creation, but most are conducted mortality due to various internal and external factors, mainly the lack of planning and quality advice. Therefore, this paper aims to highlight the importance of accounting management in the economic and financial evolution process of a company, once the proper use of their tools (Cash Flow; Simplified Income Statement, corporate budget, strategic planning) is great magnitude for the performance thereof. The completion of the study was through qualitative, quantitative and investigative research, bibliographic nature within the explanatory and descriptive procedures. Therefore the accounting management is to show that by employing managerial accounting, micro and small companies coexist with the base safe administration allowing for better conduct of business operation and decrease mortality occurrences significantly.