FERRAMENTAS GERENCIAIS PARA MICRO E PEQUENAS EMPRESAS: UM ESTUDO NA CIDADE DE PETROLINA-PE
DOI:
https://doi.org/10.12662/2359-618xregea.v10i1.p76-88.2021Keywords:
Contabilidade Gerencial, Survey, PlanejamentoAbstract
A pesquisa buscou identificar quais as ferramentas gerenciais mais demandadas dos escritórios de contabilidade pelos micro e pequenos empresários na cidade de Petrolina-PE, sendo, então, desenvolvida como um estudo descritivo, com a abordagem quantitativa por survey. Utilizou-se da aplicação de questionários direcionados para 64 escritórios de contabilidade da cidade, obtendo resposta de 34 deles. Os resultados apontaram que as ferramentas gerenciais mais utilizadas foram o planejamento tributário, a análise das demonstrações contábeis e a formação do preço de venda, demonstrando a importância agregada a elas que são ferramentas que influenciam, diretamente, a operacionalidade da empresa. Conclui-se, então, que existe um baixo nível de procura por ferramentas gerenciais, as quais são de grande importância e uso para as empresas que, muitas vezes, não têm ciência da influência que a contabilidade voltada para fins gerenciais pode exercer sobre o desempenho das entidades no mercado que está cada mais competitivo. Portanto, este estudo torna-se relevante por contribuir para que os escritórios de contabilidade e empresários se atentem em quais as ferramentas gerenciais mais utilizadas e que elas podem ocasionar uma melhoria para a gestão na organização, que se torna, cada dia, mais necessária.
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