Fatores que levam a falência de micro e pequenas empresas em seus primeiros anos

Abstract

Micro and small companies are fundamental pieces for the development of the country, because they add benefits to the Brazilian economy, generating jobs and moving the market. However, they have high bankruptcy rates in their early years. In this context, the aim of the work is to identify the main factors causing the insolvency of micro and small companies, and reasons for success and permanence in the market. To this end, an exploratory research was carried out with bibliographic study in journals qualified by Quali Capes between 2013 and 2022. The main factors that were addressed in work are: management control, prior planning and professional qualification. It was identified that such factors can cause both the success and bankruptcy of SMC´s, this depends on the decision making of the entrepreneur, the external environment, the government and accounting. The research can help entrepreneurs avoid the mortality of their companies, and guide them in business growth.

Keywords: Micro and small companies. Entrepreneurs. Bankruptcy. Mortality. Insolvency.