Gestão de custos em microempresas: dificuldades e desafios

Abstract

The general aim of this study is to identify the main difficulties faced by micro business owners when it comes to cost management. Specifically, it aims to analyze the perception of micro business managers about cost management, verify the tools used for this management and identify how these individuals use cost management as a management tool. To this end, a basic, qualitative, exploratory study was carried out, with data collected through seven interviews. The results were analyzed using content analysis. As a result, the survey showed that elements such as lack of business organization, lack of software, work overload, manpower, raw materials and billing are raised as difficulties by the micro entrepreneurs interviewed, which is in line with previous literature. In general, however, the data shows confusion about the use of cost management and an underuse of it as a management tool.