The study aims to highlight the importance of the use of management tools in strategy and decision-making in micro and small enterprises by providing managers with a need of the actual situation of the organization vision. Data SEBRAE-Brazilian Service to Support Micro and Small Enterprises, indicate that these companies account for 98% of all Brazilian business activity, with a turnover of 20 % of national GDP, employing most of the active population of the country, however, is important to

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... e that 56 % of micro and small enterprises close until the fifth year of existence, the main causes: lack of capital, lack of customers, management problems, and legal issues related to competition. Several factors can be cited as the main cause of this reality, among which the lack of management planning obtained by using other accounting data; it is noteworthy that, for the development of an organization, you need to analyze all the factors present in your reality, fragmenting the most of all the economic, financial and operational risks. Soon you can understand that in a volatile, competitive and globalized environment requires managing business expertise to diagnose problems, analyze possibilities and solutions, make decisions and implement on time the chosen alternative. Thus, managers need to be aware about the interrelationship of Cost, Volume and Profit in the planning and decision making; without this type of analysis is very difficult to develop a plan, set goals, and the main, to know how the company behaves financially. Keywords: Analysis of cost, volume and profit; Planning on micro and small enterprises; Decision making, management and outcome. RESUMO O estudo objetiva evidenciar a importância do uso das ferramentas gerenciais na estratégia e tomada de decisão nas micro e pequenas empresas, proporcionando aos gestores uma visão precisa da real situação da organização. Dados do SEBRAE-Serviço Brasileiro de Apoio às Micros e Pequenas Empresas, apontam que estas empresas respondem por 98% de toda atividade empresarial brasileira, com um faturamento de 20% do PIB nacional, empregando a maior parte da população ativa do país, entretanto, é importante observar, que 56% das micro e pequenas empresas fecham até o quinto ano de existência, sendo as principais causas: falta de capital, falta de clientes, problemas de gestão, problemas legais e os ligados à concorrência. Diversos fatores podem ser apontados como principais causadores desta realidade, dos quais se destaca a falta do planejamento gerencial obtido pela não utilização dos dados contábeis; 1 Graduado em Ciências Contábies pela Universidade Braz Cubas.