Percepção dos profissionais de gestão de micro e pequenas empresas de Uberlândia acerca da utilização dos indicadores econômico-financeiros

Abstract

In Brazil, micro and small companies are an important part of the country's economy, but they are plagued by business mortality due to aspects such as lack of professional preparation, poor management and difficulty in planning. Therefore, the objective of this research is to identify the perception of micro and small business management professionals in relation to the application of economic-financial indicators as a management tool in everyday business life. Thus, the study is categorized as descriptive and qualitative, along with the use of survey methodology to collect the data necessary for the development of the research. For this collection, a sample composed of thirty-eight micro or small companies was used, whose management professionals were the respondents of the questionnaire. As a general result, it was noticed that the economic-financial indicators best known and applied by respondents are liquidity in general and debt, which are used in decision-making such as cash control, attracting new investments and expansions. Finally, this research identified a gap in the supply of accounting services offered by offices, in addition to reaffirming the relevance of economic financial indicators for decision-making and encouraging the treatment of this subject in educational institutions. In this way, the results found can contribute to increasing the portfolio of accounting offices and encourage discussions about management tools applied to the context of micro and small companies in Brazil.