Governança corporativa e estruturação básica de um negócio familiar

Abstract

Corporate governance in family enterprises is fundamental to maintain the organizational structure, and allows a strategic planning of the organization, taking into account the forms of authority and performance attributions, the way activities are specified and distributed, and also how communication systems are established. Its principles are directed to transparency, fairness, compliance with legislation, accountability and conduct of business. Given the importance and need of corporate governance, the present work has as its general objective to propose a corporate governance plan and a basic structure for a small company located in the municipality of Seara - SC. To perform this study, a qualitative and purpose-based approach was used as descriptive. Regarding the procedures, it was characterized as a case study. Regarding data collection, semi-structured observation and interview were used. Based on the results, the diagnosis of the enterprise was presented, where it was easily perceived to mix the personal assets of the partners and the assets of the business. It was evident the need to interfere with the principles of corporate governance in relation to the processes and controls applied. Next, proposals and suggestions for improvement were presented, focusing on the continuity and legality of the activities, considering the points raised in the diagnosis. Being appropriate, establish a basic structure, for the sequence and growth of the business, being able to increase its productivity and strengthening the image of the organization in the market. Thus, the present study achieved the general objective of proposing corporate governance practices and a basic structuring for a small company located in the municipality of Seara - SC.