Percepção dos gestores de pequenas e médias empresas da construção da região sudoeste do Paraná acerca da contabilidade e análise de custos

Abstract

The purpose of this study is to identify the managers’ perception of small and medium-sized construction companies in the southwestern region of Paraná on accounting and cost analysis. The research was classified as a survey, descriptive and has a quantitative approach. The data were collected through a questionnaire, disseminated through an online tool, and sent to the municipalities belonging to the CREA/PR of Pato Branco/PR, Francisco Beltrão/PR and Palmas/PR provinces. Therefore it was identified the topic discussed, still does not have a great diffusion between the managers of micro and small companies in the area, even though there is a great level of agreement when asked about the degree of importance of the theme. It can be concluded from the study in the construction sector that the companies participating in the research are micro-enterprises managed by the owners and recently started, most of them are the engineers responsible for command and decision making.