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The Management Accounting has several tools that can provide administrative support to the entities in the decision-making process. Therefore, this study aimed to make a survey on the use of these tools by the companies providing accounting services responsible for accounting of Small and Medium Enterprises located in the metropolitan area of João Pessoa. The method used was the bibliographical and descriptive. In order to obtain the information needed to perform the study, semi-structured questionnaire was used, with closed and open questions, applied to the leaders of 31 accounting companies from an universe of 135 registered and active in Paraíba Accounting Regional Council in 2013. The knowledge and application of the management tools by the office was verified - the results indicate that accountants know most of the tools, but they do not apply these tools in their clients in the same proportion. This scenario was partially justified when they answered during the survey that the Implantation Phase is considered the most difficult to apply the tools in their clients. Among the management tools, Cash Flow and the Strategic Planning were the most cited about knowledge and applicability, on the other hand, the PROCEM certificate and Downsizing were the least mentioned. |
