A gestão financeira das micro e pequenas empresas na Região Metropolitana de João Pessoa - PB

Abstract

Micro and Small Companies represent a large part of existing enterprises in Brazil, but these small businesses suffer from amateur management, mainly financial. Thus, the present study aimed to describe how the financial management of small businesses is carried out in the metropolitan region of João Pessoa - PB. The general objective of this research was to analyze how small businesses in the metropolitan region of João Pessoa - PB perform financial management. Having as specific objectives: to outline the profile of small businesses and their managers, describe which financial management tools are used by company managers and identify the difficulties in financial management faced by companies. The research instrument was a questionnaire applied online and in person. The results showed that commerce was the branch of activity most pointed out by companies with a time of operation for around 5 years, in addition the most used financial management control tools were Excel and notebook, and having as the main statements accounting used the balance sheet, income statement and exercise and cash flow statement. As for the challenges faced due to the pandemic, it was found that there was a reduction in revenue and profit, thus making it difficult for companies to comply with their legal obligations.