Lucena, Edzana Roberta Ferreira da Cunha VieiraCosta, Fyllype Ytalo da Silva2022-03-112022-03-112022-02-21COSTA, Fyllype Ytalo da Silva. Artefatos gerenciais contábeis utilizados pela gestão de barbearias da cidade de Natal. 2022. 43f. Monografia (Graduação) - Curso de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022.https://repositorio.ufrn.br/handle/123456789/46538Management accounting artifacts belong to a set of management tools that produce information that etermines the decision-making process. Thus, the objective of verifying the use of accounting managerial artifacts by the management of barbershops in the city of Natal. As for the methodology, the research is descriptive in nature, with a quantitative approach through the data collection technique, which took place through a questionnaire, with the sending of a google forms link via instant messaging applications (What's app and Telegram). containing the closed-type research instrument. The questionnaire consisted of 26 closed questions. Of these, most were arranged on a 6-point Likert scale. The sample size of 85 managers resulted in 18 responses. The results showed that the artifacts of evolutionary stages 1 (Determining the Cost and Financial Control) and 3 (Reducing losses of resources in the operational process) were the predominant ones, being respectively to their evolutionary stages, absorption costing and benchmarking, with higher averages of use. Finally, the study found that none of the investigated managers uses the managerial artifacts related to the fourth stage, thus implying the measurement of customer value creation by the investigated entities.Contabilidade gerencialArtefatos gerenciaisBabeariaManagement accountingManagement artifactsBarbershopsbachelorThesis