Controlling the Use as Instrument to Support Family Business Management of Micro and Small Size

Abstract

The study aims to identify the controlling instruments used in the management of family businesses of micro and small of the city of Chapecó-SC. It is a descriptive research with qualitative and quantitative approach, carried out through survey. The final sample of the study considers 70 companies identified as family, micro and small. The data show that the main internal controls and reports used by managers are the "Balance Sheet" and the "Billing Report / sales" to 97%, the "Account Report payable and receivable" to 77% and the "Report control expenses / costs "and" tax control "for 74% and 61% of the sample respectively. The results demonstrate concern for the financial health of the company by managers, reason that inspires the use of information, although there was some deficiency in the provision of management accounting and controllership services, by the accounting professionals. It was observed among 84% of respondents interest in management information to assist the process of management and decision making. Overall, the study highlights the need for the use of accounting information by managers of micro and small family businesses, as well as interest in supporting information to the decision-making process.