Práticas gerenciais e a tomada de decisão: um estudo em micro e pequenas empresas de Monte Carmelo/MG

• Autor(a) principal: Fernandes, Larissa De Oliveira
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/36972
• topic: Contabilidade gerencial; Management accounting; Instrumentos e procedimentos gerenciais; Management instruments and procedures; Micro e pequenas empresas; Micro and small enterprises; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This research aimed to identify and analyze the frequency of use and the relevance attributed by managers to instruments and management procedures for decision-making in micro and small companies in Monte Carmelo/MG. For that, a descriptive research with a quantitative approach was carried out, in which a questionnaire was applied for data collection. For data analysis, descriptive statistics were used by analyzing the frequency distribution of questionnaire responses. The results showed that among the managerial instruments presented to the managers, Cash Controls and Accounts Receivable Controls were attributed by most managers with a higher degree of relevance. The findings allowed verifying that the use of management tools is present in the daily life of micro and small companies, even if informally. There was a greater presence of instruments related to operational controls, while the use of financial statements did not present a significant presence in helping these companies to make decisions. This research contributes by expanding knowledge about the content, frequency and relevance of the instruments and management procedures most used to aid decision-making in micro and small Brazilian companies, especially in Monte Carmelo-MG. Many factors, external and internal, can influence companies to use a certain management instrument within their challenges, life cycle, risks and strategic plans, imposing the dilemma of which instrument and management procedure is most appropriate for assertive decision-making.