Uma investigação acerca da mortalidade das microempresas e empresas de pequeno porte da cidade de Sousa-PB.

Abstract

The present research has as objective to analyze the factors that contribute for bankruptcy of the micron and small companies of the city of Sousa - PB. From consultation carried through next to the tax collector's office of the state it was possible to evidence the existence of forty and companies who had locked up its activities. With the end to get information next to the responsible ones for these companies, it proceeded to the application of a questionnaire in which it was possible spoon given regarding the causes that had more contributed for the closing of its activities. The type of research, how much to the object, she is predominantly exploraty, in view of that was not identified to none another research directed toward the microcompanies in the city of Sousa. Beyond the case study, a bibliographical research was carried through, with sight to give theoretical sustentation to the work. On the basis of the carried through studies were possible to evidence that the reasons that take the entrepreneurs to the failure, are associates to a set of factors, many of them, previous the opening of the company. In the plan tributary, one evidenced that the totality of the microentrepreneurs had almost not made no type of previous planning and nor they had looked aid of specialized professionals. In the strategical plan, the number of entrepreneurs who had made a previous study regarding to be the also developed activity was very low. One concludes that the causes of mortality occur due to some factors associates who, gathered, speed up this phenomenon, being the main ones: the lack of planning previous tributary, strategical planning, capital of turn, banking financing and customers. However, he was evidenced that the biggest disdain of the entrepreneurs who had had its waxed activities is for the planning tributary, reaching 93%. For future research, it is suggested to investigate next to the microentrepreneurs who are in the activity more than the five years, with the objective to identify as the factors that contribute for the bankruptcy of some companies are treated by them, aiming at to establish a comparative degree enter the results here gotten a time who the results of enterprise success published by literature are restricted, in its majority, to the great companies, not serving of parameter to define the rules that take the success of definitive activity.