Ferramentas da contabilidade em micro e pequenas empresas

Abstract

Managerial Accounting presents itself as a support for tax information, which supported managers with their taxes, however, due to the current competitiveness, it has come to be seen as a primordial instrument to manage and assist managers in decision making, in order to present accounting reports with true, up-to-date and useful information. Based on this new scenario, in which small and medium-sized companies are growing in the performance of the Brazilian economy every day, it is essential to understand the importance of accounting for its full functioning. In this sense, the present research has as problematic: How can management tools help managers in the decision-making process in small and medium-sized companies? the general objective of the research is: To analyze the impact of the use of management tools in the decision-making process in small and medium-sized companies. The research methodology is presented as a bibliographic review with inclusion criteria: articles and publications carried out between the years 2018 to 2022, written in Portuguese, available in full for free. As a result, although studies point to the importance of using management tools as generators of essential information for decision-making, micro and small companies still have difficulties to invest in costs with the use of management information.