Orçamento empresarial como ferramenta de gestão: estudo de caso de um microempreendedor individual

Abstract

The business budget prepared based on the organization's strategic objectives can be considered one of the main competitive advantages and a management tool of great relevance for companies. They have increasingly faced the impact of technological advances and fierce competition guide the market, which culminates in the practice of low margins and the search for a differential to remain in operation, due to the constant changes in the economic scenario in our country. This impact is even greater when we focus on individual Microentrepreneurs. These, for the most part, usually do not have sufficient knowledge or financial resources to acquire products and/or services that improve their way of managing the business. Based on this, this study aims to demonstrate the development of a business budget as a tool capable of improving the management of an individual Microentrepreneur. The study was carried out with theoretical foundation of different types of budgets and identifying the characteristics of an MEI. To complement the work, an Individual Microentrepreneur active in the makeup and cosmetics segment in the city of Santa Rita, Paraíba, was selected, where some difficulties experienced by the company were identified through a qualitative research with the businesswoman. Finally, the applicability of the budget was demonstrated and proved, through the comparison between the calculations of the DRE for the month of February and March 2021, that it shows a net result of BRL 212.76 and BRL 503.73 respectively, causing an increase in sales of approximately 25%, even surpassing the initial goal set for the analyzed company.