A controladoria como ferramenta de gestão para micro e pequenas empresas comerciais do ramo de vestuário

Abstract

The Micro and Small Enterprises foster the development of the Brazilian economy, being necessary to leverage the country's growth. This is because of the abundant number of shops made in various regions and the vast capacity to generate jobs, which makes small businesses great pillars of Brazil's economy, as well as other countries of the globe. Despite its magnitude on the economic evolution of the country, small businesses account for only 20% of national GDP, reflecting several factors that hinder the development of small businesses, the main reasons for the lack of business planning, inexperience of managers and the disabled government incentives. Based on the influence of small establishments in the Brazilian economy, this study aimed to demonstrate the perception of small entrepreneurs in the clothing business in the city of Soledad - RS, as to how to manage your small business and your vision of professional accounting. It was found that these small firms behave similarly to other small Brazilian companies, with little development and longevity; few employees; intuitive management; personal influences hiring employees; disabled controls, lack of planning and limited view of professional accounting.