Planejamento financeiro em microempresas de Aracaju/SE : perspectivas e desafios na busca por sustentabilidade

Abstract

Micro-enterprises play an essential role, not only in the development of the national economy, but also playing a social role, as they play a fundamental role in creating new jobs in the country. However, many of them appear in a disorderly way, in the midst of a dynamic and highly complex environment, without plans and strategies to make the business viable and develop, often relying on luck to stay alive. In this way, the study seeks to understand how micro and small companies carry out their financial planning. The study adopts a qualitative approach of a descriptive nature, using the case study method. The evidence was obtained through semistructured interviews, carried out with four managers of micro-enterprises located in AracajuSE. The research analysis revealed that micro-enterprises have difficulties in carrying out their financial planning, due to lack of knowledge in financial tools, not using them properly, making inaccurate financial records, making decisions without financial basis, and making investments without measuring their viability. Furthermore, there are limitations and challenges to be faced due to the lack of knowledge and financial resources, creating difficulty in making working capital investments or acquiring assets that contribute to development, consequently creating barriers to adapting to market changes, in addition to the difficulty in obtaining financing, arising from the inability to prove the financial stability of your business or unfavorable conditions in obtaining high interest rates, consequently making the financial planning process and financial sustainability difficult. In this way, the research contributed to demonstrating the importance of managers using financial planning to guide the company strategically, ensuring its sustainability, growth and better decision-making, as well as revealing the importance of using financial tools, aiming to have sufficient resources to maintain the organization and improve performance, in addition to understanding the challenges and limitations that surround it.