A utilização da contabilidade no gerenciamento e controle de restaurantes de pequeno porte: uma revisão literária
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Tipo
TCC
Data de publicação
2024-07-10
Periódico
Citações (Scopus)
Autores
Ferreira, Regina Carla Vidal
Orientador
Azevedo, Hélio Moreira de
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Resumo
A contabilidade no decorrer dos tempos passou por mudanças e uma delas foi a subdivisão de novas áreas contábeis. Dentre outras, a contabilidade financeira e a contabilidade gerencial vêm se destacando de maneira que trazem mais ferramentas para a tomada de decisão. Após análise, apresentamos as principais diferenças entres a contabilidade gerencial e a contabilidade financeira. Na sequência, o estudo foca na importância da contabilidade gerencial e do uso de ferramentas contábeis para a tomada de decisões em restaurantes de pequeno porte ou em microempresas no ramo alimentício. Concluiu-se após a análise, baseado na literatura científica e acadêmica, que lançar mão das ferramentas de gerência, tais como: Ponto de Equilíbrio, Classificação dos custos e Margem de Contribuição Unitária, são fundamentais para o resultado da receita necessária para igualar os gastos. Certamente esse estudo contribui para incentivar os microempresários a investirem no uso da contabilidade gerencial para terem planejamento e controladoria no patrimônio financeiro; contribui ainda para os contadores mudarem a percepção dos clientes, ou seja, dos proprietários dos restaurantes de pequeno porte, diante dos serviços que ainda não são utilizados na contabilidade gerencial.
Accounting over time has undergone changes and one of them was the subdivision of new accounting areas, among others, financial accounting and management accounting have stood out in a way that brings more tools for decision making. After analysis, the main differences presented were: users, purpose, types of information, time horizon, nature of information and limitations. Next, the study focuses on the importance of management accounting and the use of accounting tools for decisionmaking in small restaurants or micro-enterprises in the food industry. It was concluded after the analysis, based on scientific and academic literature, that making use of management tools such as Breakeven Point, Cost Classification and Unit Contribution Margin are fundamental to the result of the revenue necessary to equal expenses. Certainly, this study contributes to encouraging micro-entrepreneurs to invest in the use of management accounting to have planning and control over their financial assets; It also helps accountants change the perception of customers, that is, the owners of small restaurants, regarding services that are not yet used in management accounting.
Accounting over time has undergone changes and one of them was the subdivision of new accounting areas, among others, financial accounting and management accounting have stood out in a way that brings more tools for decision making. After analysis, the main differences presented were: users, purpose, types of information, time horizon, nature of information and limitations. Next, the study focuses on the importance of management accounting and the use of accounting tools for decisionmaking in small restaurants or micro-enterprises in the food industry. It was concluded after the analysis, based on scientific and academic literature, that making use of management tools such as Breakeven Point, Cost Classification and Unit Contribution Margin are fundamental to the result of the revenue necessary to equal expenses. Certainly, this study contributes to encouraging micro-entrepreneurs to invest in the use of management accounting to have planning and control over their financial assets; It also helps accountants change the perception of customers, that is, the owners of small restaurants, regarding services that are not yet used in management accounting.
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Palavras-chave
contabilidade gerencial , restaurante , contabilidade financeira , management accounting , Restaurant , financial accounting