Gestão financeira em micro e pequenas empresas: uma percepção sob a ótica dos consultores Curraisnovenses ; Financial management in micro and small companies: a perception from the perspective of Curraisnovenses consultants

The present study aimed to present financial management and its financial instruments as a tool to support the decision-making process of micro and small companies and to understand the perception of Curraisnovenses consultants on the use of financial instruments in mpes. As for the methodology, this research is characterized as a qualitative research, in which a set of interpretive practices was used that give visibility to the world, transforming it into a series of representations, with data collection being carried out in Currais Novos/RN, through the application of an interview with business consultants and elaborated with fifteen questions between open and closed questions. As main results, it was observed from the perceptions of the consultants that the managers of micro and small companies have sought to invest in knowledge and specialized consultancy to continue developing their activities; focusing on them performing almost all managerial functions of their business. Based on the consultants' perceptions, MPES managers have knowledge of management controls, especially with regard to inventory control, accounts receivable and accounts payable. On the other hand, they still do not use all the instruments and information that involve the financial management of a company, having less knowledge about the financial cycle, operational cycle, the average period of receipt and payment, the net working capital. Continuing for the most part, still mixing personal expenses with those of the legal entity, not defining a pro-labore, something simple, but sometimes very complex to put into practice, in this case, needing the guidance of consultants. ; O presente estudo teve por objetivos apresentar a gestão financeira e seus instrumentos financeiros como uma ferramenta de apoio ao processo decisório das micro e pequenas empresas e compreender a percepção dos consultores Curraisnovenses sobre a utilização dos instrumentos financeiros nas mpes. Quanto a metodologia, esta pesquisa se caracteriza como sendo uma pesquisa ...