Planejamento estratégico : proposta de implementação para uma microempresa de contabilidade localizada em Aracaju-SE

Abstract

This study aimed an intervention proposal containing strategic planning aspects for a microaccounting firm located in Aracaju-SE, in order to improve business performance. The research was structured in two stages. Initially, a situational survey of ten organizational areas was carried out by applying a business diagnostic model, with the strategies and plans area being chosen based on an adapted instrument used by SEBRAE. From this, the three dimensions with the lowest rating were identified: Environmental Management, Strategies and Plans, and Occupational Health and Safety. The area of strategies and plans constitutes one of the pillars of administration, providing methods, concepts, and practices that guide companies in achieving their organizational objectives. Therefore, although this dimension did not receive the lowest score, but rather the second-lowest, it was defined as the priority area for the study because it is understood that planning consists of present decisions that generate future actions, impacting and promoting the improvement of all other dimensions. Subsequently, in the second stage, a qualitative, exploratory research was conducted, based on a case study and carried out through a field survey with the organization's manager, using a semi-structured interview. Following this, based on the results obtained, the analysis of the selected dimension was deepened using strategic management tools such as SWOT and GUT. Ten interconnected action plans were proposed, based on the 5W2H tool. This work highlighted the relevance of strategic planning in organizations, as it supports managerial decision-making and promotes business development. Furthermore, it provided the researcher with significant learning by enabling an in-depth analysis of the topic and its practical application in a microenterprise.