A utilização das ferramentas da contabilidade gerencial no processo de tomada de decisão: um estudo nas micro e pequenas empresas no segmento de minimercado da cidade de Sousa-PB.

Abstract

The aim of this study was to verify the use of tools of management accounting in decision making of Micro and Small Enterprises in the grocery business in Sousa city, showing the need to have access to relevant information to management efficiency. Thus, was been done some reflections on accounting's history, the importance to have useful and effective resource management and some tools on the Management Accounting in the administrative process of a company. To investigation, this research was obtained on the basis of a questionnaire on the spot. After, it was collected, analyzed, between the aid of charts and graphs. The results revealed that the managers of micro and small businesses have some tools and practices of management accounting, where the majority anat analyzes the price of their commodity costs. It was noticed that the companies don't have preoccupation about planning its activities to the future.