A contabilidade gerencial como ferramenta condicionante à sobrevivência das microempresas em Manaus

Abstract

Microenterprises are responsible for the largest percentage of businesses established in Brazil, contributing significantly to the national economy. However, on the other hand, these companies have the lowest survival rate in the country market. Among the main causes of this is business management. Thus, this study aimed to conduct a study on the main tools of Management Accounting that can contribute to the survival of these companies in the market, which are the Balance Sheet, the Income Statement, the Cash Flow Statement and the Analysis of Financial Statements. Indicators. For this, a descriptive research was carried out, with a qualitative approach and as a procedure, the bibliographic, where we sought to mention the main information of each financial statement, considering that such statements enable the manager to prepare the main economic and financial indexes. It was observed that Managerial Accounting is an extremely important tool for micro-companies, as it provides information that helps managers in the decision-making process, contributing to the survival of the business.