BALANÇO PERGUNTADO COMO FERRAMENTA ESTRATÉGICA: UMA ANÁLISE TEÓRICA NO CONTEXTO DAS MICROEMPRESAS

Abstract

Considering the growth of microenterprises, it is necessary to understand the characteristics that drive an entrepreneur to adopt a particular management approach as a strategic tool. The aim is to explore and evaluate the role of the Asked Balance as a strategic and diagnostic tool for microenterprises. This is a literature review study, with the purpose of gathering scientific data from the literature on the investigated theme, using a qualitative approach. The process of elaborating this study was conducted in three phases: establishment of criteria for the inclusion and exclusion of studies; literature search; and results and evaluation of the studies.One of the main objectives of an Asked Balance process is to predict the financial health of a company so that solid and beneficial business decisions can be made for the short and long term. Through this study, it was possible to conclude that entrepreneurs produce goods and services that meet the needs and desires of society by combining various factors of production. Thus, the Asked Balance is a tool that aims to enhance the quality of analyses performed by employees of a given company, with knowledge of accounting concepts being essential.