Gestão financeira: uma abordagem dos conhecimentos básicos necessários as micro e pequenas empresas

Abstract

This article discusses the importance of financial management for micro and small enterprises, dealing through the concepts and definitions, the importance of issues related to cash flow and working capital in the management of micro and small enterprises (MSEs) in Brazil. It is presented as a bibliographic analysis in order to identify the basic knowledge of financial management that contribute to the success and survival of MSE. In the economic scenario of the country, micro and small companies have guaranteed space in the market, contributing to economic development and generation of formal employment, however, some reasons, including the lack of financial management, are seen as responsible for the failure of these. The work points working capital and cash flow as significant factors in the financial management in order to guide administrators and entrepreneurs, responsible for the company's finances, possible improvements arising from the application of these tools.