The work exposes the use of management accounting as a management tool, which regardless of the size of the business, has its proven effectiveness. Micro and small enterprises due to the enormous competition and the economic environment, face great challenges with respect to survival in the market. With this, the use of accounting information assumes great importance, being indispensable to these companies to use this information as an instrument of control and aid. The objective of the study is based on evidencing the level of use of this useful information, in business management and decision making, by entrepreneurs in the supermarket sector in the city of Iguatama/MG; the main techniques of management accounting as a form of management and the current scenario in which micro and small companies are found in the municipality and country. Useful accounting information, when well used, has extreme relevance in the decision-making process and can indicate paths that lead to success and good business progress. Intended for students, researchers and doctrinators from various areas such as: Accounting Sciences, Law, Administration, Economics, among others.