A percepção dos empresários de micro e pequenas empresas acerca da gestão financeira.

Abstract

The present study aims to investigate the perception that entrepreneurs of micro and small companies have about the financial management of their business. From a literary review were raised some important aspects of financial management with a focus on micro and small businesses. In this context, a field survey was carried out with entrepreneurs from micro and small enterprises in the municipality of Cajazeiras - PB. A structured questionnaire was used, which used a Likert type scale, aiming to measure the degree of agreement or disagreement of the individuals about the issues Related to the purpose of the study. After the data were collected, the data were analyzed through descriptive statistics and it was observed that the entrepreneurs give a lot of emphasis to the cash flow, they have a great dominion over the profit margin of their products and / or services and they claim not to be difficult to realize The financial management of their companies. The study also shows that in the scope of the small business, the accounting has not yet reached the function of guiding the administrator in its decisions in the financial sphere, there is still little understanding about the balance sheet by the entrepreneurs and that the use of information technology to optimize Financial management is still not fully implemented in micro and small enterprises. Despite the limitations, it is believed that the study provides a contribution to an analysis of financial management in micro and small enterprises.