Aplicação da norma ITG 1000 nas microempresas e empresas de pequeno porte na zona leste da cidade de São Paulo
Data
2021-02-22
Tipo
Trabalho de conclusão de curso
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Resumo
As Microempresas e Empresas de Pequeno Porte possuem uma importância muito grande para economia do país, porém, muitas delas têm falido ou enfrentam dificuldade de sobrevivência sendo a causa raiz a má gestão, decisões que são tomadas sem respaldo e dados confiáveis. Nesse sentido, esta pesquisa teve por objetivo entender em que medida está sendo aplicada a Norma ITG 1000 nas Micro e Pequenas Empresas na Zona Leste da Cidade de São Paulo. Para tanto, é necessário examinar quais relatórios ou informações são gerados e entregues pela contabilidade, conhecimento que os empresários possuem sobre o tema e como percebem sua importância para o negócio, informações que gostariam de obter do profissional contábil, e o que usam no dia a dia para tomar decisões. Metodologicamente realizou-se uma pesquisa com abordagem quantitativa de cunho descritivo, natureza aplicada e finalidade empírica, as informações foram coletadas via formulário, sendo entrevistados 30 gestores de micro e pequenas empresas. Diante disso, verifica-se que as informações entregues pela contabilidade se resumem em guias para pagamentos de impostos, realização da admissão, demissão, e calculo mensal das folhas de pagamentos dos funcionários. Tanto o conhecimento quanto a importância dada pelos gestores sobre a contabilidade estão focados no cumprimento das obrigações legais e a realização dos serviços de departamento pessoal. Existe interesse dos empresários em receber as demonstrações financeiras e relatórios que auxiliam na tomada de decisão, porém, no dia a dia o gestor é o protagonista do negócio tomando decisões sozinho ou com auxilio de sistemas de gestão. O que impõe a constatação de que os profissionais da contabilidade não entregam as demonstrações financeiras de forma satisfatória, revelando falta de conformidade com a norma. Os empresários desconhecem o que é contabilidade e o seu verdadeiro potencial para auxiliar na gestão dos negócios, e apesar de atribuir muita importância aos serviços prestados pelo contador, não existe comunicação adequada por parte do profissional contábil a fim de ofertar melhores serviços.
Micro and small businesses are very important for the country's economy, however, many of them have gone bankrupt or face difficulties in survival, the root cause being poor management, decisions that are made without support and reliable data. In this sense, this research aimed to understand to what extent the ITG 1000 Standard is being applied in Micro and Small Companies in the East Zone of the City of São Paulo. Therefore, it is necessary to examine which reports or information are generated and delivered by accounting, knowledge that entrepreneurs have on the topic and how they perceive its importance for the business, information they would like to obtain from the accounting professional, and what they use on a daily basis. day to make decisions. Methodologically, a research was carried out with a quantitative approach of a descriptive nature, applied nature and empirical purpose, the information was collected via a form, and 30 managers of micro and small companies were interviewed. In view of this, it appears that the information provided by accounting is summarized in guides for tax payments, admission, dismissal, and monthly calculation of employees' payrolls. Both the knowledge and the importance given by managers about accounting are focused on the fulfillment of legal obligations and the performance of personal department services. Entrepreneurs are interested in receiving the financial statements and reports that assist in decision making, however, on a daily basis the manager is the protagonist of the business making decisions alone or with the help of management systems. This imposes the observation that accounting professionals do not deliver the financial statements satisfactorily, revealing a lack of compliance with the standard. Entrepreneurs are unaware of what accounting is and its true potential to assist in business management, and despite attaching great importance to the services provided by the accountant, there is not adequate communication by the accounting professional in order to offer better services.
Micro and small businesses are very important for the country's economy, however, many of them have gone bankrupt or face difficulties in survival, the root cause being poor management, decisions that are made without support and reliable data. In this sense, this research aimed to understand to what extent the ITG 1000 Standard is being applied in Micro and Small Companies in the East Zone of the City of São Paulo. Therefore, it is necessary to examine which reports or information are generated and delivered by accounting, knowledge that entrepreneurs have on the topic and how they perceive its importance for the business, information they would like to obtain from the accounting professional, and what they use on a daily basis. day to make decisions. Methodologically, a research was carried out with a quantitative approach of a descriptive nature, applied nature and empirical purpose, the information was collected via a form, and 30 managers of micro and small companies were interviewed. In view of this, it appears that the information provided by accounting is summarized in guides for tax payments, admission, dismissal, and monthly calculation of employees' payrolls. Both the knowledge and the importance given by managers about accounting are focused on the fulfillment of legal obligations and the performance of personal department services. Entrepreneurs are interested in receiving the financial statements and reports that assist in decision making, however, on a daily basis the manager is the protagonist of the business making decisions alone or with the help of management systems. This imposes the observation that accounting professionals do not deliver the financial statements satisfactorily, revealing a lack of compliance with the standard. Entrepreneurs are unaware of what accounting is and its true potential to assist in business management, and despite attaching great importance to the services provided by the accountant, there is not adequate communication by the accounting professional in order to offer better services.
Descrição
Citação
LIMA, Rodrigo Bezerra de. Aplicação da norma ITG 1000 nas microempresas e empresas de pequeno porte na zona leste da cidade de São Paulo. 2021. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2021.