Contabilidade como uma ferramenta para a gestão das micro e pequenas empresas.

Abstract

With the phenomenon of globalization, major changes occurred in the world economic scenario. Globalization directly affected the purpose of accounting. Where it goes beyond disclosures of the user's financial information. Thus becoming a management control tool that can assist in the planning and control of the resources of organizations, so that they can be used, efficiently in decision making in order to maximize the results. . Micro and small companies are important agents in the generation of diverse and innovative activities and have been presenting great importance in the economy, not only in Brazil, but worldwide. "Micro and Small Enterprises have been progressively increasing their relevance in the Brazilian economy. It was found that in aggregate terms this share was 21% in 1985, increased to 23% in 2001 and to 27% in 2011." (SEBRAE, 2014, p. 55). Thus, this research aimed to raise the supply of financial information that can help the management of micro and small companies from the accounting offices of the city of Lagoa Santa - MG. Thus, through an applied questionnaire, the factors that would be associated with the adoption of the SME CPC and the provision of financial information to micro and small companies by the city's accounting offices were raised. . Therefore, discussing the panorama of the adoption of the CPC of SMEs, although in a city in the metropolitan region of the capital of Minas Gerais, brings light on the adoption of the standard for micro and small companies, the impediments and difficulties in its adoption to accounting offices, as well as the level of availability of information extracted from the accounting that the offices provide to their clients.