A aplicabilidade do controle interno como ferramenta de gestão de micro e pequenas empresas: um estudo de caso nas MPE de um shopping em São Luís - MA

Abstract

According to research carried out by SEBRAE, micro and small companies have a 98% representativeness for the country's economy. In view of the above, it is relevant to the study because it verifies the applicability of the internal control for this company size. The study is justified by showing that effective internal control assists in the management and provides them with the expansion of the market or even improve the existing control, to attend the society with products and / or services on an ongoing basis. In order to base this study, the method used was the bibliographic study carried out through books, articles, laws and researches in organs that help the micro and small entrepreneurs, in order to acquire knowledge of the types of internal controls, as well as the management. In order to reach the proposed objective, an exploratory and descriptive survey was conducted through questionnaires, evidencing companies from the branch of commerce and / or services, located in a shopping mall in the capital of São Luís - MA. The results indicated that micro and small entrepreneurs use controls that accompany their operational management, however, they despise the controls to follow their decision management. It is concluded that the basic controls used in the management of small enterprises, accompanied by the new profile of the managers, allow to leverage the survival expectations of micro and small companies.