Desafios na gestão de capital de giro das micro e pequenas empresas no atual cenário da pandemia da covid-19

Abstract

Micro and small enterprises represent one of the main pillars sustaining the Brazilian economy, both for the generation of jobs and for the large number of establishments installed. The impact of the new coronavirus reflects on the economy, in society, in health, in services, in businesses, and how it could not be different in enterprises. Covid-19 has brought changes in business and in the way consumers behave, to whom are forced to change their habits due to the current reality, and companies, in turn, need to create or to adapt strategies in order to seek new ways to meet market requirements. Hence, the objective of this work is to analyze the main challenges in working capital management of micro and small enterprises during the Covid-19 pandemic, in the town of Cordilheira Alta, in the state of Santa Catarina, in the service provision segment in maintenance and repair of vehicles. The study was carried out through qualitative and descriptive research, as well as bibliographical and documental research and survey, by means of interviews with the owners of sixteen micro and small enterprises. For analysis and discussion of the results, categories based on specific objectives, and theoretical basis about themes presented in this work, were divided. The results present that with the pandemic and the changing scenario, organizations had to adapt to government guidelines for combating the coronavirus, thus some companies had a drop in revenue and results. Companies had difficulty in keeping payments on time, and some of them had increased costs with employees, taxes, electricity, among others. The analysis of the need for working capital, which until then was little or no used, has become necessary to assist organizations in decision-making. It is noted that the main impacts caused by the pandemic crisis on most researched enterprises were negative, among them are the drop in revenue, change in the way the enterprise operates, increase in defaults, as well as in fixed and variable costs, sick leave, reduction in working hours, among others. Even though, some companies had a positive impact, if we consider that there was an increase in revenue, however it did not reflect on income.