Covid-19 e as práticas de controle gerencial em micro e pequenas empresas
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Data
2021-11-01
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Universidade Federal de Goiás
Resumo
The present study investigated the impact of the use of management control practices on the variation of Income and Profit of micro and small companies during the Covid-19 pandemic. A descriptive research with a quantitative approach was carried out; developed through a survey that resulted in a sample of 42 companies in the State of Goiás. Most companies that make up the sample were impacted by the crisis, specifically 62% of the total companies investigated, however, most showed an increase in profit and in the Revenue in the period, which may indicate that the current scenario made them reinvent themselves. The results showed that the most affected companies are those that focus on the use of operational control instruments, while the use of planning tools is more present in companies that had an increase in Revenue and an increase in Profit. It is concluded that, for the sample of this study, the managers of companies that managed to increase revenues and profits, try to use more planning instruments, and, therefore, can establish strategies for short and long-term results, so that they continue to pursue their goals.
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Palavras-chave
Instrumentos gerencias, Pandemia da Covid-19, Tomada de decisão, Management instruments, Decision making, Covid-19 pandemic
Citação
LOPES, Lucas. Covid-19 e as práticas de controle gerencial em micro e pequenas empresas. 2021. 25 f. Trabalho de Conclusão de Curso (Graduação) – Faculdade de administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2021.