A importância do capital de giro para as micro e pequenas empresas

Abstract

In the areas of professional accounting, there is the financial, who performs the accounting of companies, assisting their administrators in the struggle to make them stay alive and grow in the market. In this way, several difficulties of the entrepreneurs are observed, and, based on these difficulties, this work intends to demonstrate, as the management and the financial planning as the lack of capital of investment, and of working capital affect Micro and Small companies. To obtain information that was the most practical and realistic, interviews were conducted in two companies of different sizes and activities, the first being a franchise of language schools, and the second a textile manufacturing, classified as ME. The questions were elaborated so that the entrepreneur spoke of his trajectory, from the opening of the company. In the interviews the questions were asked within a spontaneous conversation, making the entrepreneur open up naturally. It became evident that even with a few financial conditions and with a lot of willpower and persistence, the entrepreneur shows that he has the ability to continue business, solve problems and grow his business. The difficulties cause these entrepreneurs to seek solutions, be able to adapt their company to the reality of their market and continue in the competition. It was concluded that when sales fell, the entrepreneur went to recycle taking courses, creating promotions, changed his strategy of receiving and payment, and started to use control tool. So the micro and small Brazilian entrepreneur overcomes the various barriers.