Application of Supporting Tools for Accounting Management in a Micro Enterprise of Manufacturing

• Autor(a) principal: Honorio, Filippi Mickael Martini
• Data de Publicação: 2019
• Outros Autores: Bonemberger, Simone Zuconelli
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE
• Texto Completo: https://www.regepe.org.br/regepe/article/view/1199
• topic: Micro Enterprise; Business Canvas Template; Sales Price Formation; Cash Flow.; Microempresa; Modelo Canvas de Negócios; Formação de Preço de Venda; Fluxo de Caixa.

The objective of this study was to identify how the selected managerial tools can assist in the micro enterprise business management. The case studied was a clothing trade, located in the western region of Paraná. The work was carried out from May to December of 2017 and comprised activities directed to the management of the company, specifically the application and analysis of the following tools: a) Business Canvas Model, which served to the researchers as a diagnosis of the micro company's main needs and as a reflection and direction on the business to the entrepreneurs; b) Sales Price Formation, which demonstrated the applicability of a practical and efficient method to identify products that can have their adjusted prices, as well as the products with higher profitability and those that should no longer be offered; and c) the Projected Cash Flow, which allowed managers to have a view of their accounts payable and receivable over a longer period of time, and to plan actions to reduce or avoid indebtedness. As for the typology of the study, this research was classified as exploratory regarding the objectives, case study regarding the procedures and qualitative approach to the problem, using triangulation of data for a case analysis, crossing data from theory and concepts of management tools, documents and company reporting and direct observation with informal interviews. The practical study pointed out that the applied management tools assist in the generation of information useful for planning and decision making of managers, and that the current management needs to be changed, since the monitoring of the business is premise for the reach of the success and profit.