ESTRUTURA, GESTÃO FINANCEIRA E CONTÁBIL PARA APLICAÇÃO NAS MICRO E PEQUENAS EMPRESAS DO ESTADO DE GOIÁS: NORMAS E PROCEDIMENTOS.

Abstract

This study aims to provide knowledge and analysis of four specific areas involving effective planning and execution, demonstrating the development and implementation of an organizational structure and accounting in order to manage the financial and accounting cycle of Micro and Small Companies in the State of Goiás. Specific areas of organizational structure and accounting of these types of companies involved, respectively, finance, corporate structure, taxation and the socioeconomic and environmental information. It is necessary to address the conceptual basis related to each area as well as legal references, standards and procedures inherent to it, to then identify the perception of managers and partners of SMEs with regard to their applicability in practical situations management. Research has qualitative character, with an emphasis on exploratory and descriptive process. The survey was conducted in the first half of 2015 from the sample of micro and small entrepreneurs of some municipalities in the state of Goiás. We used questionnaire with multiple choice questions for data collection and further analysis and evaluation of answers . The survey results indicated that MSCs are organized from the model and structure simple, with reduced division of labor and centralization of management and decision-making process. Do not make use of the financial statements and do not observe the existing integration between application, fundraising, evaluation of capital and cost management. Do not conduct research and development activities, do not undermine the determination of socio-environmental information, unaware of the operational risks and measure the working capital according to emergency needs and demand. Similarly, costs do not have a consistent management system, unaware of the terminology costs and are highly dependent on professional accounting. Finally, a design template to be known in their specific areas was identified that was later adopted by the majority of members and managers, given the prospect of the use of management and accounting tool by the Micro and Small Companies of the State Goiás.