Estudo sobre a atuação da contabilidade nas micro e pequenas empresas do Setor Farmacêutico da cidade de São José de Piranhas – PB.

Abstract

The micro and small companies have obtained a major highlight in the national scenario for contributing to the increased generation of employment and country income in accordance with the data from the SEBRAE, however, in some cases, do not utilization in this accounting company size, in the direction of provide information or mortality for better management, can be fundamental point for the survival or mortality in the competitive market in which it is inserted. Into this context, this work was aimed to check as accounting acts in micro and small companies in the pharmaceutical sector of São José de Piranhas - PB by examining the perceptions of managers with regard the quality and type of services are provided by the counter as a management tool for the success of your business. The methodology used will be descriptive and exploratory as to objectives. As to the procedures data collection, it is about a bibliographic research and field through applying a questionnaire with the managers of the pharmaceutical sector that made possible the reach of the objective. The research portrayed himself in a qualitative and quantitative approach in relation to the problem. As a result, it was verified that managers do not has full unaware of which professional should be hired to provide information for the management of your business. As regards to the services rendered, it became evident that accounting operates in a limited way, in front of which was answered by managers, with the need to be supplied other types of tools to better inform the progress of your entrepreneurs venture, and was noted that lot of the information are processed by them.