Micro e pequenas empresas comerciais: estudo dos relatórios gerenciais de apoio à gestão

Abstract

The representativeness of the small businesses and small companies and her importance for the national economy are unquestionable. While, they are in great number in the market, statistics reveal that high index of closing of those companies exists for reasons as planning lack, control, information, among others. The accounting, that has as objective provides their several users of information on the patrimony of the organizations, it can aid the process of administration of the small businesses and small commercial companies, contributing not only with data, but also with information that give support to the administrator's decisions. The present study demonstrates, with base in several authors, the applicable managerial reports the those companies and that you supply the information considered indispensable. The research search to show the theoretical embasamento that it involves the theme, defining small business and small company, basic accounting aspects and the reports properly said. After this, the managerial reports are evidenced, in their several forms, characteristics and what provides for the companies of the section. Finally, it is looked for with the work an explanation to the entrepreneurs, on the subject, demonstrating that the reports are of easy implantation and that they don't need great investments for us to give the expected result.