Percepção de empreendedores quanto à gestão financeira em micro e pequenas empresas de Uberlândia

Abstract

Micro and Small Enterprises (MSEs) occupy a very relevant position in the city of Uberlândia-MG, since they are responsible for a large part of the city's jobs. Therefore, the objective of this research was to identify the perceptions of the managers of MSEs regarding the financial management of the entities. Therefore, a descriptive and quantitative research was carried out, using data extracted from a questionnaire applied to 31 companies. Among the main findings, it was noted that the majority of respondents are female and are the owner of the entity. In addition, it was noticed that not all MSEs have a financial sector, since only 55% of respondents said they have this area within the organization. Regarding accounting information, it was noted that respondents recognize that they are important for financial management, however, it was also possible to observe that they use, more frequently, only information related to payroll and tax collection. These findings indicate that the managers of MSEs have a certain level of knowledge about the importance of accounting statements and financial information for business management, however, what is noted is that, in practice, they do not follow this information for decision making.