A Contabilidade como instrumento de gestão nas pequenas empresas industriais de Santa Cruz do Sul.

Abstract

Initially, the main goal of this work was to verify if accounting is utilized to help the entrepreneur of small company with the management of this business. Accounting should be elaborated so as not only to provide monetary information, since, for the decision-making process, this is not enough. The entrepreneur, even of a small company, needs an information systems to conduct his business. Through a literature revision, it becomes evident that the potential of accounting information is not duly explored by both the entrepreneur and the accountant. For an effective use of accounting in the decision-making process of the company it is necessary to rescue an accounting system geared towards the entrepreneur. This will require a change in the accountant’s posture, which currently has little concern with the entrepreneur, so much that accountants do accounting for themselves, because they are the only who understand it. The course of this study has disclosed the controversy raised towards the legislation in effect about the obligation of a company to maintain a complete bookkeeping. It became clear that most companies are in line with rules and regulations, in accordance with legislation in effect. Therefore, it is necessary to rethink accounting, considering that, nowadays, of all the companies that maintain a complete bookkeeping, only few do it to get information. Most of them just try to meet fiscal requiriments. Accounting and a computer system form a perfect information generating source, a feature that has not been explored. By using a database, information can be shaped in accordance with the user’s needs, preventing exaggerated standardization, because each user has his, or her, own decision-making model, which needs information that can be adapted to this model. Considering the representative role of the small company, in the regional economic context, this segment deserves deeper attention. A deficiency of information for the management of small companies has been detected. As accounting is a system of information, it is in a position to give support to the entrepreneur of the small company.