Given the reality faced by micro and small enterprises (MSEs) in Brazil, with the countless difficulties they encounter in remaining competitive in the market, a study is needed to highlight possible flaws within these organisations, as well as to assess managers' knowledge of management accounting and its numerous management tools. The manager's decision to implement Management Accounting in the company will bring many benefits and management tools such as the Balanced Scorecard, which are capable of meeting daily needs. The entrepreneur's recognition of this management tool can transform it into the main means of survival for small businesses. This book is aimed at students, researchers, administrators, accountants and small business owners.
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