Uso de indicadores financeiros na contabilidade de micro e pequenas empresas no Brasil: uma gestão simplificada

Abstract

The aim of this research is to analyze the applicability of the use of financial indicators in the micro and small companies. It is known, according to Sebrae research data, that many of these year of operation due to various internal and external factors, but what we're talking about here is accounting management in particular. Knowing the context of failures, challenges and presentation of the use of accounting information efficiently, it is possible to construct a MSEs on the use of indicators that measure liquidity, indebtedness and profitability ratios, indebtedness and profitability, with a focus on those that can really cover the data and minimum controls drawn up by these companies. Management accounting therefore plays an important role in this respect, an important role within the financial reality of these companies, providing resources and knowledge that contributes to simpler day-to-day management.