Gestão financeira e tomada de decisão: Análise da prática em pequenos empreendimentos

Abstract

Financial management is a key element for the sustainability and growth of small businesses, especially in contexts of limited markets and scarce resources. This study aimed to analyze how financial management practices influence decision-making, sustainability, and growth of small enterprises. A mixed-method approach was adopted, applying a questionnaire to 101 entrepreneurs through an online form. The results showed that although 95.9% of respondents recognize the importance of financial management for growth, only 32% maintain formal financial controls; most rely on informal records or do not record transactions at all. The separation between personal and business finances is systematically performed by only 38% of entrepreneurs, and intuition prevails as the main decision criterion (41.4%), rather than financial data. Based on these findings, a financial management maturity assessment model was developed, structured in five dimensions and five progressive levels, accompanied by a self-assessment form. It is concluded that there is a significant gap between perceived importance and actual practice, and that the proposed model can serve as a diagnostic tool to guide continuous improvement in financial management for small businesses.