A administração financeira como instrumento de apoio na tomada de decisão de micros e pequenas empresas da mesorregião do centro-sul paranaense

Abstract

The present work sought to analyze how managers perceive the adoption of financial management instruments in their Micro and Small Enterprises in the Mesoregion of the Center-South of Paraná. The research was carried out from the collection of bibliographic (documentary) and survey data, characterizing itself as a descriptive research and when approaching the problem is configured as predominantly qualitative. The companies present in the research universe are based in the Central South mesoregion of the State of Paraná, they have the lowest socioeconomic indices in the State, signaling a lack of public policies. Among the main financial management instruments pointed out by the companies, are the controls related to cash, being the cash flow itself, the internal cash control, control of accounts receivable and the control of accounts payable, and these controls are related to directly with cash flow, as they report cash inflows and outflows from companies. The strategic perspectives of managers point out that the slowness of decision-making is likely to be linked to the manager's concern with the inflow and outflow of resources, causing him to prioritize actions that are not structured in controls, that is, managers direct their focus for the survival of their companies, causing a lack of vision focused on business growth strategies.