CONTROL AND PLANNING TOOLS AND THEIR IMPORTANCE FOR THE INDIVIDUAL MICRO ENTREPRENEUR

Abstract

This article deals with the importance of accounting for the Individual Microentrepreneur (MEI), given that this business model has a positive impact on the national economy, including PIB, which in 2021 was 27% made up of micro and small companies. For the development of the research, it will be necessary to expose essential concepts, such as MEI, its tax peculiarities and characteristics, and accounting, its functions and importance. It is noted that although new MEIs are created, several others close their activities due to situations that could have been avoided through accounting monitoring, therefore, the objective is to present the importance of accounting and its impacts on the monitoring of an MEI. This study is developed through a descriptive methodology, using existing bibliographic materials on the subject and selected in scientific journals, university repositories and libraries. In the end, it was concluded that the MEI, despite being a company with differentiated and simplified treatment, lacks accounting monitoring, since accounting allows greater control over the company's financial sphere, which positively impacts decision-making., strategies, administration and management of the business.