Contabilidade gerencial como ferramenta de gestão financeira nas microempresas: uma pesquisa com as entidades do município de Volta Redonda-RJ associadas ao Metalsul

Content Provider	Semantic Scholar
Author	Leal, Júlia Boa Nova Pereira, Juliana O.
Copyright Year	2016
Abstract	Microenterprises account for over 95% of organizations in Brazil. However, according to SEBRAE (2010), about 58% of them end their activities before completing five years in market. In order to face the high market competitiveness, financial management tools come to be important allies of managers, both in planning and execution of the company's activities. The purpose of this research is to investigate whether the microenterprises in the city of Volta Redonda-RJ associated with the METALSUL (Union of Metallurgical, Mechanical, Automotive, Computer and Electrical and Electronic Material from the Middle Paraiba do Sul region, south state of Rio de Janeiro) make use of such tools in their management. In order to achieve such purpose, quantitative and qualitative methods havebeen used through the application of online quizzes and the analysis of data obtained along the months of June and July 2016. It has been verified that most of the companies surveyed claim to be aware of the Management Accounting, but only 31.6% of them make use of such tool. And yet, few companies use other tools such as Strategic Planning and Projected Statements. Given the above, it can be said that microenterprises associated with METALSUL are not entirely unaware of the Management Accounting, but the latter is still not employed as a tool to support decision making.
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://app.uff.br/riuff/bitstream/1/7476/1/J%C3%BAlia%20Boa%20Nova%20Leal%20-%20Juliana%20Marins%20de%20Oliveira%20Pereira.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article