Um estudo sobre o uso planejamento financeiro de curto prazo como ferramenta de gestão nas micro e pequenas empresas da cidade de São José de Piranhas - PB.

Abstract

The business world demands of micro and smali businesses that do their short-term financial planning so they can get continuity in their activities. This study aims to identify tools for short-term financial planning are used by micro and small businesses in the city of Sao Jose de Piranhas-PB, using a descriptive and qualitative. This objective was achieved by applying a questionnaire with managers, which was divided into three blocks: the identification of the company, identification of respondents and the tools of short-term financial planning. The result is that the 58 companies studied still do their financial planning on an informal and centered on managers. Financially the company showed good results in terms of working capital, and a flexible policy and the need for this measure of the stock according to demand, or have too much or too little scarcity to not generate customer dissatisfaction. In addition, the controls are made only cash inflows and outflows, but many do not prepare for the unexpected. It was also found that micro and small businesses tend to sell more to run than the sight and therefore suffer from their accounts receivable, as shown to be a major deterrent to delinquency management. But these failures in management can be minimized with the help of the counter, providing information necessary for decision making in a timely manner, it became clear that this research work, in the view of micro and small entrepreneurs only serves to satisfy the Fisco. However, even with these limitations, most businesses have a residence time on the market.