Administração do capital de giro em micro e pequenas empresas durante a pandemia de covid-19: um estudo bibliométrico

Abstract

Working capital refers to the short-term resources, assets and liabilities of organizations, which can be converted into cash, usually within a year, and are critical to the success of companies. It is known that Covid-19 has affected the economy, especially micro and small entrepreneurs. For a better understanding of this process, the objective was to map the scientific production on the strategies used by micro and small entrepreneurs with regard to working capital in the midst of the Covid-19 pandemic. This study is a qualitative, descriptive exploratory literature review. The research corpus consisted of 9 articles that were submitted to thematic content analysis. From the similarity of the data found, the following categories, emerged: Tax Subsidies; Flexibility of labor laws; Bank credit; Commercial Strategies. It was evident in the mapping of scientific production that governments sought to provide means for micro and small entrepreneurs to remain in the market, such as: tax subsidies, flexibilization of labor laws and availability of bank credit. However, it was noticed that the literature on the commercial strategies used by micro and small entrepreneurs in the pandemic period is still scarce and shows that there is a flaw in the knowledge of micro and small entrepreneurs about the importance of working capital. However, it was observed that in the research that pointed out strategies for working capital, the use of digital marketing and e-commerce were fundamental to facing the pandemic.