MANAGEMENT MODEL IN SMALL BUSINESS : CULTURAL DIAGNOSYS IN FAMILY ORGANIZATION

Abstract

The current article aims to study and demonstrate the importance of the accounting entity principle to small business managers (SMB), using the available resources of the company, including the contribution to organizational changes for the correct application of this principle. The accounting entity principle is the separation between the assets of the shareholders and the company. It´s known, that the management of SMB it´s performed mostly by your shareholders, and many of these managers don´t apply correctly this principle, causing reflection on the financial resources of the company and in decisionmaking. The objective of this study is highlight that the effective implementation of this principle and the changes done can bring positive results to the SMB. The research was developed using qualitative approach based on already published literature reviews regarding the theme. The study revealed that the use of the Accounting Entity Principle could contribute positively on available resources, affecting the good performance of the company.