Gestão financeira em MPES: um estudo sobre a gestão financeira em MPE em Jardim do Mulato-PI

Abstract

Micro and small enterprises (SMEs) are of great importance to the country, as they are one of the main pillars of the Brazilian economy. According to data from SEBRAE (2020), small businesses represent 30% of Brazil's Gross Domestic Product (GDP). However, PES has a high number of early deaths caused by financial problems. Thus, the present study has a general objective to analyze the importance of financial management in the MPES. To achieve this goal, a qualitative study will be carried out, for the survey and calculation of the data, the research will be carried out by applying a questionnaire to the entrepreneur of the MPE of the city of Jardim do Mulato. Through the analysis it was noticed that the MSEs manage their finances improperly, because they use few financial management tools and the managers do not have technical knowledge about the financial management of the business. It is noticed that there is little monitoring and control of cash flow, in the administration of accounts receivable (customer default), difficulty with working capital and inventory control