O PAPEL DO PLANEJAMENTO FINANCEIRO NAS MICROEMPRESAS

Abstract

The present study highlights the importance of financial planning in microenterprises, a relevance underscored by the high mortality rate of emerging businesses in Brazil. Financial management is a critical factor for the success of companies; however, a considerable number of managers tend to neglect this aspect. The selected tools for examination in this work include Cash Flow, Income Statement, and Balance Sheet, given their significance in the capital control of an organization. Sequentially, the chosen indices are Liquidity and Profitability, which, in this order, demonstrate the company's ability to meet its obligations and the return on the financial investment in the business. The employed methodology follows an exploratory and qualitative approach to comprehensively address the subject and its characteristics. To achieve this, the study relies on books and bibliographic materials of reference. It becomes evident from the discussion that the implementation of financial planning, even with basic tools, is fundamental for companies aiming to gain competitive advantages and sustain growth.