Contabilidade gerencial: ferramenta de decisão e gestão para pequenas e médias empresas

The present study discussed Management Accounting in small and medium-sized companies. Added to this theme is the role of Managerial Accounting in decision making in small and medium-sized companies, and how its work affects the development and profit in these companies. The objective of this work was to show how the managerial analysis of accounting information is necessary for small and medium-sized companies in decision making. Regarding the methodology, a document review was carried out based on the research bases Scielo, Google Scholar, article, dissertation, thesis and among others. Inclusion criteria were: Management Accounting, Decision Making; documents published between the years 2016 to 2021 in Portuguese and others. As a result, it could be seen that starting from the understanding of the relevance of management accounting for the accounting area, its work is extremely important for small and medium-sized companies, as it helps in their maintenance and development. Thus, it is concluded that this research made it possible to demonstrate the importance of having efficient accounting, and showed the advantages of having managerial accounting, as many small and medium-sized companies do not care much about this science and thus end up being outdated. due to high market costs.