Navegando em águas misteriosas : o impacto do não uso de ferramentas financeiras na gestão de micro e pequenas empresas

Abstract

Micro and small businesses are of extreme importance for the development of the economy, as they are responsible for a large part of the country's job creation. However, many of them do not manage their finances efficiently because they do not use financial tools to assist in decision-making and improve organizational performance. From this perspective, this study seeks to understand the impact of not using financial tools in the management of micro and small businesses. The research has a qualitative exploratory approach, using the case study method, in which evidence was collected through semi-structured interviews with four managers of micro and small businesses located in Aracaju, SE. The research analysis revealed that these small businesses, due to not using financial tools, do not have control over short-term rights, make decisions without financial basis, invest capital in projects they are uncertain will yield returns, and consequently often lack funds to meet their commitments, increasing the possibility of business closure. Additionally, they cannot identify potential cost reductions, do not separate personal from business expenses, leading to an inability to visualize the results of their activities. Thus, the research contributed to demonstrating the importance of managers having entrepreneurial education and financial knowledge to efficiently manage the company, as well as the importance of making decisions considering financial information, separating personal and organizational expenses, analyzing the return on investments, and receiving short-term rights on the established day to ensure sufficient resources to sustain the organization and improve performance.