A Contabilidade como Ferramenta de Gestão  para Micro e Pequenas Empresas / Accounting as a Management Tool  for Micro and Small Business

Paloma Ferreira de Moura; Raimundo Ivan Feitosa Filho

doi:10.14295/idonline.v13i48.2149

A Contabilidade como Ferramenta de Gestão para Micro e Pequenas Empresas / Accounting as a Management Tool for Micro and Small Business

ID on line REVISTA DE PSICOLOGIA ◽

10.14295/idonline.v13i48.2149 ◽

2019 ◽

Vol 13 (48) ◽

pp. 396-407

Author(s):

Paloma Ferreira de Moura ◽

Raimundo Ivan Feitosa Filho

Keyword(s):

Small Business ◽

Management Tool

O presente trabalho vem com o intuito de expressar aos gestores da micro e pequenas empresas, como a contabilidade vem ao auxiliá-lo na tomada de decisão, através de relatórios contábeis que conterá informações relevantes, onde eles são o Balanço Patrimonial, Demonstrações Resultado Exercício, Demonstrações das Mutações do Patrimônio Líquido, Declaração de lucro ou prejuízo acumulado, Demonstrativo de fluxo de caixa, essas ferramentas são indispensáveis na toma de decisão, através do seu entendimento o gestor será capaz de planejar e controlar com segurança a real situação financeira da empresa. Como consequência é possível afirmar que os relatórios emitidos pela contabilidade são fundamentais para a tomada de decisão, pois através deles pode-se observa que as distorções são insignificantes.

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Cost-Volume-Profit Analysis as a Management Tool for Decision Making In Small Business Enterprise within Bayero University, Kano

IOSR Journal of Business and Management ◽

10.9790/487x-1902014045 ◽

2017 ◽

Vol 19 (02) ◽

pp. 40-45 ◽

Cited By ~ 1

Author(s):

Sadiq Rabiu Abdullahi ◽

Bello Abiodun Sulaimon ◽

Ibrahim Salihu Mukhtar ◽

Muhammed Hardy Musa

Keyword(s):

Decision Making ◽

Small Business ◽

Management Tool ◽

Business Enterprise ◽

Profit Analysis

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Flexible Budgeting as a Management Tool

American Journal of Small Business ◽

10.1177/104225878200600403 ◽

1982 ◽

Vol 6 (4) ◽

pp. 10-18 ◽

Cited By ~ 2

Author(s):

Marvin W. Tucker

Keyword(s):

Small Business ◽

Management Tool ◽

Practical Implementation ◽

Business Application ◽

Practical Tool

The managerial tool of flexible budgeting usually is presented as a large business application. The purpose of this paper is to present flexible budgeting as a practical tool that also has utility for the small business. Flexible budgeting is introduced by way of comparison with static budgeting, and its central ingredients are discussed. Then practical implementation difficulties are identified followed by their suggested resolution. Finally, several applications are suggested for the small business.

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PLANEJAMENTO ESTRATÉGICO E OPERACIONAL NA PEQUENA EMPRESA: UM ESTUDO SOBRE SUA INFLUENCIANO DESEMPENHO

Revista de Negócios ◽

10.7867/1980-4431.2009v14n1p30-45 ◽

2009 ◽

Vol 14 (1) ◽

pp. 30

Author(s):

Stefano Junqueira Torres da Silva ◽

Edmundo Escrivão Filho ◽

Ana Cláudia Fernandes Terence

Keyword(s):

Strategic Planning ◽

Small Business ◽

Business Performance ◽

Operational Planning ◽

Management Tool ◽

Business Managers ◽

Strategic Objectives ◽

Market Situation ◽

Long Time ◽

Small Business Performance

The objective of this article is to report the results of a research that aims to determine the relation between the strategic and the operational planning and the performance achieved by the technology based small business in São Carlos - SP (Brazil). Moreover, another objective is to identify the planning formalization level of then. In the last years, the strategic planning has become a very important management tool, because it permits to the entrepreneur to analyze the market situation, and, through it, to lead the business to achieve the goals in the long time. Furthermore, the operational planning support the daily activities management, lining the organization with its strategic objectives. To the empiric datum collection, a survey was made with the small business managers of the technology based sector. The tool used to collect the datum was a questionnaire. Like a result of this project, it´s possible to say that both planning, strategic and operational, improved the small business performance. However, there are not conclusive results about the relation between the strategic planning sophistication (formalization) and the business performance.

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Small business social responsibility: the CSR4UTOOL web application

Journal of Applied Accounting Research ◽

10.1108/jaar-11-2014-0122 ◽

2018 ◽

Vol 19 (3) ◽

pp. 383-400 ◽

Cited By ~ 4

Author(s):

Laura Corazza

Keyword(s):

Small Business ◽

Social Responsibility ◽

Web Application ◽

Management Tool ◽

Web Based ◽

Accounting Data ◽

Content Type ◽

Technical Paper ◽

Interdisciplinary Approaches ◽

Small Business Social Responsibility

Purpose Small and medium-sized enterprises (SMEs) positively represent the backbone of the European economic system and, negatively, they make a significant contribution to environmental pollution and social impacts. The purpose of this paper is to discuss how a new tool for supporting the adoption of small business social responsibility (SBSR) can be tailored in order to be more effective. Design/methodology/approach Theoretical framework – a literature analysis of how SMEs address sustainability issues will be discussed, especially the need for SME tools with the following features: quality, materiality, free of charge, anonymous, easy-to-use and easy to understand. This need has been confirmed by the literature of SBSR and also social accounting doctrine. Methodology – this paper analyzes CSR4UTOOL, an applied research project of a web-based application dedicated to SMEs in order to provide a self-assessment on sustainability performances. A technical paper aims to describe a specific development, technique or procedure that is capable of presenting a software tool or an experimental or computational method that should be well-tested and should preferably provide a solution to a problem and have some demonstrable practical values. Findings The recent studies over SBSR sustain the need of sustainability management tool for SMEs. A web-based tool co-designed and co-created with SMEs reveals the importance of new tools to support SBSR, especially for the global process of CSR downstreaming using a bottom-up perspective. Research limitations/implications Alongside the development of tailored, efficient tools to implement, manage, control and account for such social responsibilities, several authors have described organizational implications, managerial adaptations and practical features of such tools. As a technical paper, the aim of this research is to shed light on the new technology that has been adopted to solve a gap in both the literature and the real economy, and it answers to the specific call for SBSR tools. Practical implications CSR4UTOOL is based on a decision tree structure presenting several questions and indicators given by a profound benchmark of the most internationally well-known accountability standards. It translates accounting and non-accounting data as well as qualitative and quantitative data to a powerful source of information for entrepreneurs regarding their ethical and moral managerial conduct. A report on the performance of the company will be generated at the end of each session. Social implications This study has a practical social implication as it may concretely help entrepreneurs to self-assess their SBSR. IT technologies may represent a useful way to overcome the specific constraints on SMEs that when they are on track, they may also be more aware of the existent power of formalization in their social and environmental management practices. This kind of tool may help small entrepreneurs to be more aware of the fact that formalization may represent a strategic asset rather than a guarantee of morality. Originality/value This paper contributes to the literature by demonstrating how data collection over SBSR may be engineered and tailored using web application and ICT, even in a context of small businesses. This paper further responds to a call from Spence (2016) and Johnson et al. (2016) for interdisciplinary approaches to investigating sustainability in SMEs, the validation and application of existent theories on CSR within the context of SMEs, through foregrounding use of innovative software and web applications.

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APLICAÇÃO DO BALANCED SCORECARD – (BSC) COMO FERRAMENTA DE GESTÃO GERENCIAL NUMA DISTRIBUIDORA DE INSUMOS AGRÍCOLAS DE MOSSORÓ-RN: um estudo de caso

Revista Foco ◽

10.28950/1981-223x_revistafocoadm/2016.v9i1.236 ◽

2016 ◽

Vol 9 (1) ◽

pp. 233

Author(s):

Amanda Gomes De Assis ◽

Rita Maria Gomes dos Santos

Keyword(s):

Small Business ◽

Strategic Management ◽

Balanced Scorecard ◽

Structured Interview ◽

Management Tool ◽

Small Company ◽

Management Tools ◽

The Balanced Scorecard ◽

The City

As questões da globalização e da alta competitividade forçam as organizações a buscarem ferramentas de gestão que auxiliam na tomada de decisão e possibilitem longevidade e sustentabilidade. Esta situação manifesta-se tanto em grandes, pequenas e micro empresas, independente do ramo de atividade. É conveniente nesse cenário competitivo a implantação de ferramentas de gestão estratégicas como o Balanced Scrorecard (BSC), que é um sistema que deve ser implantado de acordo com a estratégia, visão e missão da empresa, com o intuito de colocar em prática o que está estabelecido nesses três pilares. Essa ferramenta está fundamentada em quatro perspectivas: financeira, cliente, processos internos e inovação e aprendizado. Este trabalho tem como objetivo apresentar uma proposta de implantação do BSC numa distribuidora de insumos agrícolas de Mossoró-RN e demonstrar que é possível implantar essa ferramenta de gestão numa pequena empresa. A metodologia aplicada qualifica-se como estudo de caso. As informações da empresa foram coletadas através de entrevista com o proprietário. Para o referencial teórico foi realizada uma pesquisa bibliográfica de caráter exploratório. Como resultados estão apresentados: as estratégias, os objetivos e os indicadores nas quatro perspectivas do BSC, evidenciando a possibilidade de implantação desse sistema de gestão numa pequena empresa. É importante ressaltar que algumas das ações sugeridas por esse trabalho, foram implantadas, proporcionando resultados satisfatórios. Changes on the world stage in terms of technology, economy, society, among others, forcing organizations to seek management tools that assist in the evaluation of their performance and enable longevity. It is appropriate in this competitive scenario the implementation of strategic management tools such as Balanced Scrorecard (BSC), which is a system that must be implemented according to the strategy, vision and mission of the company, in order to put into practice what is established in these three pillars. The issue proposed in this article is directed to check: the Balanced Scorecard applies a strategic management tool for a small business in the city of Mossoro-RN? It has the general objective to present a BSC implementation of a proposed distribution of established agricultural inputs in the city of Mossoro-RN. Specific objectives: to demonstrate the applicability of the BSC in a small company, and highlight the importance of non-financial aspects, adapting them to the company's strategy. The methodology applied qualifies as a case study. The company's information was collected through semi-structured interview with the owner. For the theoretical literature search was conducted exploratory. The results are presented: the strategies, objectives and indicators in the four BSC perspectives, highlighting the possibility of implementing this management system in a small business. It notes that some of the actions suggested by this work were established, providing satisfactory results.

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Risk Management for the Small Importer-Exporter

American Journal of Small Business ◽

10.1177/104225878000500104 ◽

1980 ◽

Vol 5 (1) ◽

pp. 13-21

Author(s):

Carl Schweser ◽

Tom Peterson

Keyword(s):

Risk Management ◽

Small Business ◽

Foreign Exchange ◽

Foreign Currency ◽

Management Tool ◽

Foreign Exchange Risk ◽

Currency Futures ◽

Exchange Risk

The purpose of this paper is to discuss the nature of foreign exchange risk and to familiarize managers of small- and medium-sized businesses with the use of foreign currency futures as a risk-management tool. Examples will show that the small business can reduce its exposure to foreign exchange risks by hedging with foreign currency futures.

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