O Papel da contabilidade como ferramenta de gestão na sobrevivência de micro e pequenas empresas em Codó-MA

Abstract

Dispite playing an important role in the Brazilian economy and being responsible for creating a significant part of the country´s workforce, micro and small companies have high mortality rates. Given this, the general objective of this study is to analyze the accounting tools that managers of micro and small companies use to ensure their survival in Codó-MA. To this end, specific objectives were established: (i) identify the accounting tools that are used by MSE managers; (ii) highlight the main factors that lead to the survival of MSEs and (iii) verify how accounting management can contribute to the survival of these companies. In this sense, the methodology used was field research of a descriptive and bibliographic nature. To this end, the survey was used as a method for collecting data, through an online questionnaire applied to 22 managers of MSEs in the city of Codó-MA regarding the use of management accounting information. Thus, the data analyzed using a quantitative approach showed that participants believe they have performedwell since using accounting information and that this has helped the company´s survival. Furthermore, the results also demonstrated the main tools used are the financial statements DRE and balanced sheet and planning advice.