Uso das informações contábeis na gestão das MPEs: um estudo de caso sobre a percepção dos contabilistas e dos gestores das micro e pequenas empresas do setor vestuário da cidade de Pombal - PB.

Abstract

The competitiveness more and more intransigent in the originating from market the effects of the Globalization do with that the organizations need studies more and more to cooperate directly for the pulse and sustainabittty of the companies, of that it sorts out the accounting is the Science that looks for the necessary support to assist the needs patrimonial, financial and of information for the administration. Like this, the paper of the managerial accounting for Socket of decision is evident The present work aimed at to verify the accountants' perception and managers of the persona! computers and small companies of the section of clothing of the city of Pombal - PB about the use of the accounting information offered as form of settling the business risks. In order to supply the necessary subsidies for the increment of the knowledge on the theme in screen, the research is characterized as qualitative, quantitative, bibliographical, descriptive and of field. it was iooked for the reach of the objective an itinerary interviews semi-structured with the managers and accountants of the city of Pombal - PB and before researched was it possible to identify that it is evident the needs of managerial information, mainly gone back to finances, budget and administration of the business, that the accountants of the companies in subject are not assisting the same ones. The companies, for his time, don't possess an efficient control, needing orientation. He suggests himself for researches subsequent pulse the universe of the personal computers and small companies in other sections, as well as to do a comparative study with the companies of médium and big load of the area.