Empreendedorismo e planejamento financeiro na gestão das empresas cadastradas como microempreendedor individual: um estudo de caso no Município de Sousa - PB.

Abstract

With the enactment of Law 128/08, which took effect in July 1st, 2009, there are a large number of entrepreneurs who joined the modality Individual Microentrepreneurs (MEI), setting precedents for research about these new entrants in the national economy. In this study, we sought to evaluate the development of entrepreneurial management and financial planning of these entrepreneurs. Firstly, a survey was made to the Portal of the Entrepreneur (2013), official website of the Federal Government for the registration of the MEI, where it was possible to detect that in just four years of existence of this economic mode, already exist in Brazil 3,149,554 (three million one hundred and forty-nine thousand five hundred fifty-four) Individual Microentrepreneurs, being the economic activity of retail trade of apparel and accessories the one who has the highest number of membership with 10.79% of the total registered MEI, this activity is also prevalent in the State of Paraíba with 12.30% of the 43,001 (forty-three thousand and one) MEI registered until July 2013. Not different, in this same period, the City of Sousa also has this economic activity as the highest number of subscribers with 12.40% of the 613 registered MEI. The research conducted in the Entrepreneur Portal (2013) showed the peculiarities of the MEI in Brazil as the state of Paraiba and the city of Sousa, concerning the number of entrepreneurs by sex and age, and its evolution since the beginning of its activities. For the questionnaire application was randomly selected about 20% of the 76 registered on MEI in the activity of retail trade of apparel and accessories in the city of Sousa, being the same on the topics addressed: Management Company; Entrepreneurial Competences and Financial Planning, where according to the public respondent was possible to analyze the way of entrepreneurial management and financial planning of the members of this modality in the city. The research showed that entrepreneurs do not have knowledge about the development of a financial planning within their enterprises.