Causas de endividamento de micro e pequenas empresas do setor comércio varejista: grupo selecionado

Abstract

Micro and small entrepreneurs have a significant representation for the economy in Brazil, and it is based on the various challenges facing entrepreneurs that this research aims to analyze the financial management of micro and small enterprises of the selected group, dedicated to the study of the problem. about the financial difficulties and the main indebtedness factors faced by micro and small companies that may result in their mortality. This work is characterized as a descriptive, bibliographic study and case study, in which the data obtained through a questionnaire applied among a sample of 86 (eighty-six) micro and small companies that share the same supplier took place. . The survey results showed that some more significant indices such as lack of working capital and lack of financial planning tend to impact the financial health of these companies and generate risks in relation to their permanence in the market. As for the main factors that lead the micro and small companies of the selected group to indebtedness, there was the retraction in sales, lack of working capital, high inventory value, financing, high fixed cost and customer delinquency. Faced with a business model in which the mattress manufacturer is strongly linked to small businesses that are resellers of its brand, it was concerned to include the manufacturer in the study, because it is in the interest of all involved that the companies in question are well. financially. As the main suggestion of improvement to reduce the financial problems that cause the debt of the small companies of the group, it is suggested for the manufacturer company, that starts a project of financial education and business incubator, in order to professionalize its distributors for the business market. , in order to contribute with technical knowledge about management and finance, preventing risk situations regarding its permanence in the market. For other studies, it is suggested to analyze other groups of micro and small entrepreneurs with common characteristics, in order to deepen the studies of the area of financial management and indebtedness among micro and small enterprises. Among the contributions of this work is the benefit that the manufacturer obtained, when evaluating the research results, can use it to support decision making, possible changes in credit policy, renegotiation policies, payment terms, among others. strategies that can contribute to the supplier and customer relationship and, consequently, aim for the growth and development of both, in order to generate competitive advantages.