A percepção dos gestores de indústrias do setor de confecção e vestuário da cidade de Juiz de Fora - MG sobre aspectos relacionados à contabilidade gerencial

Abstract

The present study seeks to analyze the perception of industry managers in the apparel and clothing of the city of Juiz de Fora - MG in relation to knowledge and information provided by management accounting. The industries analyzed are micro and small businesses, a niche that is essential to the country's economy. For to reach the proposed objectives and to answer the research question, a semi-structured interview in the form of a questionnaire in the companies associated with the Union of the Apparel Industries of Juiz de Fora. The results demonstrate a lack of information provided to micro and small enterprises by accountants and the lack of companies to spend resources to obtain them. It is also worth mentioning the only partial use of the management tools that companies already have. THE realization of cost planning and use of internal controls, as well as application of management and cost tools in price formation and control of demonstrates the importance of accounting in management and decision-making, even in companies that do not have access to management information and costs.