It is verified that the Managemental Accounting in the majority of the microcompanies still restricts the spread sheets of entrances and exits, the process of identification of the countable information and financial on the part of the administrators it would have to be more including and detailed, allowing the same ones to subsidize the taking of decision of more efficient form, but many entrepreneurs center the information and to the times they register nor it. The countable management is an used tool to guide the organizations of any transport and to integrate the too much areas of the company: Financial accounting; Accounting of Costs and Financial Administration. In fact, this integration facilitates to the work of the accountant with respect to collection of safer and excellent data for the organization process and performance of the companies. The Financial Accounting has as main objective to offer useful information on the entities for its internal and external users. These financial information in the small companies are elaborated through simpler reports, in contrast of the S.A, that obligatorily with Law 11,638/2007, must more present detailed reports and of bigger complexity.
Art. 176. To the end of each social exercise, the direction will make to elaborate, on the basis of the commercial accounting of the company, the following financial demonstrations, that will have to state with clarity the occured situation of the patrimony of the company and mutations in the exercise: I – patrimonial rocking; II – accumulated demonstration of the profits or damages; III – demonstration of the year-end results; IV – demonstration of the origins and applications of resources. IV? demonstration of the box flows; (Writing given for the Law n 11,638, of 2007). V? if public company, demonstration of the added value. (Enclosed for the Law n11. 638, of 2007).
The financial situation in the microcompanies is mainly evidenced by the demonstration of the box flow and demonstration of the result of exercise, these demonstrations are made by the accountants to evaluate the administrative efficiency of the companies and the most demanded by the banks for the analysis and concession of credit and financings. However it has other analyses and demonstrations that inquire the financial health of the companies. As Marion (2008) that to know the situation economic-financier she is necessary to evaluate three basic points: Liquidity, Yield and Indebtedness, it affirm that: ' ' The basic indices of Liquidity (Current, Dry and General), Yield (of the Company and the Entrepreneur) and Indebtedness (Amount and Quality) are enough to have a superficial vision of the company to be analisada' ' (p.15). Marion also affirms that ' ' these pointers are not exclusive to get specific information, the Demonstration of the Flow of Box, for example, it propitiates subsidies on the indebtedness of empresas' ' (p.16). Consequentemente, is of if assuming that for elaboration of these reports the administrators must repass to the accountants the due information that involve the financial area of the company. First the accountant must select if the company of the profit, collating the accounts payable and the accounts receivable, therefore the company alone will have continuity reason if to give profit. Tatiane Pear tree Coast