A IMPORTÂNCIA DA INFORMAÇÃO CONTÁBIL NA GESTÃO DAS MICROS E PEQUENAS EMPRESAS

THE IMPORTANCE OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES

Abstract

This article has for objective to synthecize the result of the research on the importance of the countable information in the management of the entities, therefore between centuries XIII and XVII the accounting if distinguished as one disciplines adult, exactly by the fact of that in this period the mercantile, economic and cultural activity was very important, that is, the evolution of the accounting always is associated with the development of the society as a whole. This fact has made that more recently it comes being considered as pertaining to the branch of socialconsidered as pertaining to the branch of social science, the Accounting was born as a management tool. In the end of century XV, the Tractus (of Frá Luca Pacioli), With the sprouting of the Method of Double entries. Currently, for great part of the people, Accounting is associated with the taxation and the laws that conduct the societies and the commerce. The idea prevails of that Accounting is, above all, a legal obligation and if does not have sensitivity to perceive that it exists for the necessity of if keeping a formal and universal system of control of the patrimony. Main objective of the accounting to allow that the users evaluate the fi nancial and economic situation of the entity and can infer on the future trends of the same one, the objectives of the accounting must contribute for the power to decide process of the users, if not justifying for same itself. Before, it must be a useful instrument to.