Uso de Instrumentos da Contabilidade Gerencial por Pequenas e Médias Empresas em Nova Andradina - MS

Abstract

The study aims to verify the use of management accounting instruments in small and medium-sized companies in Nova Andradina-MS. The methodological procedures characterize the research as descriptive with a quantitative approach, carried out based on surveys using questionnaires with a sample made up of 104 companies. The controls most used by companies are accounts payable control (41.35%), accounts receivable control (40.38%), inventory control (37.50%), cash control (36.53% ) and expense control (36.53%). The most frequently used accounting reports are the Income Statement (33.65%), the Balance Sheet (31.73%) and the Cash Flow Statement (22.11%). It was found that the use of management accounting artifacts is deficient by the companies in the sample, with variable costing (22.11%), strategic planning (17.30%) and absorption costing (16.34%) being indicated. Regarding the main management difficulties reported by respondents, it was found that qualified labor (31.73%), competition (11.53%) and lack of employee commitment (11.53%) are highlighted . The results demonstrate weaknesses in the use of reports, controls and management artifacts by the companies in the sample, although 97.1% of respondents consider them relevant to business management. In general, the results of the study demonstrate the need for the use of management information by companies, aiming to qualify the management and decision-making process, as well as indicating the opportunity for accounting service providers to offer information and management artifacts of support for the strategic management of small and medium-sized companies.