Indicadores de desempenho e seu uso em pequenas e médias empresas de Bagé /RS

Abstract

For a company, effective management is of paramount importance for its prominence in the market, as well as for decision-making. Therefore, it is essential that managers/owners have mastered the management areas of their companies, especially the accounting area. As a way of mastering this area, performance indicators can be used for economic, financial and accounting analyzes of organizations. Given the above, the present work aimed to verify the use of performance indicators to better support decision-making in small and medium-sized companies, as well as to identify which indicators are most useful for the managers of these companies, also detecting their ability to manipulate and interpret these indicators, identifying factors or barriers that prevent their use. For this, a survey was carried out with twenty managers of small and medium-sized companies in Bagé/RS in search of answers. After the research, the information was analyzed and its results demonstrated by bar graphs with their respective observations, divided into analyzes by group of indicators, reaching the conclusion that there is a deficit of knowledge and interpretation of the importance of using indicators of performance by managers/owners for an effective economic, financial and accounting management of small and medium-sized companies, as well as the lack of time to be measured. In this way, the present work fulfilled all the proposed objectives, suggesting for a future study, research with accountants when dealing with what information is provided to companies and their relationship with them, as well as a research on the veracity the understanding of managers in relation to the objectives/concepts of performance indicators that help in the decision-making of their companies.