Contribuição para o processo de avaliação de desempenho patrimonial, econômico e financeiro, das pequenas empresas

AUTOR(ES)
DATA DE PUBLICAÇÃO

2002

RESUMO

The success of small enterprises in Brazil is a key factor to provide economic and social Stability to this country due to their contributions to Brazil GDP growth and job availability. This study approaches theses enterprises management issues concerning to the way they deal with balance sheets. Its main purpose is to adapt the reports generated by theis accountabilities to their needs, aiming to improve their use and comprehension. The process of adaptation incorporates management accountability concepts suggesting a range of linked reports which allows the entrepreneurs to get a better understanding of their investments levels. The urgency in developing this kind of procedure also called adaptation was figured out during a scientific research. There was detected a great interest in small enterprises management to optimize the use of their profit and loss accounts, as also identified which reports should be considered and which adaptation process pattern should be implemented. At the end, there was made a simulation targeting to prove this proposal accuracy

ASSUNTO(S)

pequenas e medias empresas -- contabilidade ciencias contabeis contabilidade financeira gestao financeira

ACESSO AO ARTIGO

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