Estratégias financeiras aplicadas a pequenos negócios: uma análise em empresas da cidade de João Pessoa-PB

Abstract

This research aims to analyze how small businesses carry out the financial strategies of their business. The research was characterized as field research, of a quantitative and descriptive nature. A universe of 30 companies was studied. We chose to conduct a sample survey, using a structured questionnaire addressing questions about the company profile, accounting, and financial management. Among the main results it was detected that the companies use basic models of financial strategies, such as cost control, carried out in the form of an electronic and manual spreadsheet, they usually set financial goals and carried out previous planning before opening the enterprise. On the other hand, we detected a lack of accounting information to help decision making, since most of the interviewees did not have the advice of an accountant or an accounting office. However, accounting information is considered important to help decision making. Regarding the managerial and financial problems faced, the economic crisis was the most evident, followed by lack of financial resources and high tax burden.