Gestão de custos e implantação de controles financeiros: uma proposta para melhoria na gestão de microempresas a partir da abordagem intervencionista

• Ano de defesa: 2021
• Autor(a) principal: Souza, Cléber Américo Castro e
• Orientador(a): Mantovani, Flávio Roberto
• Banca de defesa: Vasconcelos, Marco Tullio de Castro , Silva, Renato Monteiro da
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: gestão de custos; pesquisa intervencionista; microempresas; pequena empresa
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28490

Cost management together with cash flow, income statement and contribution margin are differentials for the sustainability of micro and small companies, because when the manager uses these tools, he can know which product has the desired profitability, and also if any product is being irrelevant or financially harming the company. With this knowledge, it is possible to correctly form the sale price of the products and make better decisions in running the company, increasing the possibility of business survival and success. Thus, this research aims to implement the tools: Cost Management, cash flow, income statement and contribution margin in two micro-enterprises, identifying the factors that enabled the implementation of this knowledge, thus proposing to contribute to the improvement of companies and for the theory of management accounting. Based on the diagnosis of weaknesses and analysis of the needs of the companies surveyed, a cost, cash flow and DR management model was presented for each company. The interventions produced an improvement in the financial and cost control of companies, increasing the confidence of businesswomen in running their companies, as a result of training and greater knowledge in cost management, calculation and analysis of results and contribution margin. Both companies made changes after the interventions, culminating in more assertive decisions in management, which shows the transformation of reality that took place through this research. The results must be analyzed considering the limitations of this work, which studied only two small ones located in the metropolitan region of Ribeirão Preto/SP. Future research may be conducted using the methodology and model used in this research, and may also use the sample of participating companies, being able to investigate the benefits of intervention over a longer period of time.