A contabilidade gerencial e as práticas de gerenciamento utilizadas em micro e pequenas empresas - MPE'S de varejo alimentar: um estudo acerca dessas práticas no mercado da cidade de Pombal - PB.

Abstract

This paper entitled: The management accounting and management practices used in micro and small enterprises - MSE'S of food retail: a study about these practices in the market of Pombal - PB aimed to identify the relationship between the Managerial Accounting tools and the management practices used by those companies. To do this goal it used, as the approach, the employ of qualitative and quantitative research, as the way, a bibliographic search, and about the purposes, an exploratory and descriptive research, using as an instrument of data collection a questionnaire applied in 30 companies of a nonprobability sample of accessibility. As a result it verifies that the retail food trade of Pombal, uses management practices, being required a better management accounting tools enhancement and improvement that have the managers supported by them, because it was evidenced that only some owners take possessions of those tools for their management and decision making.