ANALYSIS OF ACCOUNTING STATEMENTS AS A FINANCIAL MANAGEMENT SUPPORT TOOL FOR SMALL BUSINESSES IN THE MUNICIPALITY OF VOTUPORANGA-SP

Abstract

This article investigates how the analysis of financial statements can enhance the financial management of micro and small enterprises in Votuporanga-SP. Regulated by the Brazilian Technical Accounting Standard 26, these are structured records that represent the financial, economic situation and performance of an organization, providing useful information that aids in decision-making and can be applied in the management of companies of all sizes. The methodology used combines bibliographic research with an exploratory approach and a structured questionnaire directed to small business owners in the municipality. Data collection was carried out through an online form, and the results were examined based on both quantitative and qualitative approaches. The results reveal that, although entrepreneurs recognize the importance of these analyses (86.4%), many still have little knowledge and do not incorporate these tools into their routines. In addition, 77.3% expressed interest in receiving support to improve the management of their businesses. The study concludes that it is essential to promote accessible training and encourage a more strategic approach from accountants in business management. With these actions, it is possible to improve the financial organization of companies and contribute to their growth and survival in the market.