Management accounting tools and organizational performance of micro and small companies

Authors

DOI:

https://doi.org/10.22279/navus.v14.1942

Abstract

This study aims to understand the contribution of management accounting tools (cash flow, budget, inventory control and strategic planning) to organizational performance in micro and small companies in the city of Rio Grande/RS, since it is known that management accounting works for management. This is a quantitative study, analyzed using correlation and linear regression. The data was obtained through an electronic questionnaire sent to micro and small companies in Rio Grande/RS. Analysis of the data revealed that the tool to which the respondents attributed the most intensity in business management was cash flow and, on the other hand, they attributed less intensity to strategic planning. The correlation analysis also showed that the inventory control tool did not correlate significantly with organizational performance. For the other instruments, there was a positive correlation with performance. In the regression analysis, significance was found for only two instruments, cash flow and budgeting, since cash flow contributes to the economic-financial and administrative efficiency of companies and budgeting plays an important role in coordinating activities and making the best use of resources.

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Author Biographies

Klaus Alex Müller Roll, Federal University of Rio Grande (FURG)

Bacharel em Ciências Contábeis. Universidade Federal do Rio Grande (FURG).

Anderson Betti Frare, Federal University of Santa Maria (UFSM)

Doutor em Contabilidade. Universidade Federal de Santa Maria (UFSM).

Ana Paula Capuano da Cruz, Federal University of Rio Grande (FURG)

Doutora em Controladoria e Contabilidade. Universidade Federal do Rio Grande (FURG)

Larissa dos Santos Pontes, Federal University of Santa Maria (UFSM)

Mestranda em Ciências Contábeis. Universidade Federal de Santa Maria (UFSM).

Vinícius Costa da Silva Zonatto, Federal University of Santa Maria (UFSM)

Doutor em Ciências Contábeis e Administração. Universidade Federal de Santa Maria (UFSM).

Published

2024-11-04

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Section

Articles