A IMPORTÂNCIA DO CONTROLE FINANCEIRO E DA UTILIZAÇÃO DE FERRAMENTAS FINANCEIRAS EM MICRO E PEQUENAS EMPRESAS

Abstract

Micro and small businesses represent 99% of companies in Brazil, employing 55% of formal workers and nearly 30% of the Brazilian Gross Domestic Product (SEBRAE, 2024). Despite their economic relevance, many face challenges related to the lack of financial control, directly impacting their performance. The objective of this study is to investigate and analyze the understanding of owners/managers regarding financial management, identifying the tools used and checking whether training is provided. The research adopted a qualitative-quantitative approach, collecting data from 27 businesses in the municipality of Posse, Goiás, selected based on convenience and availability. The results indicate that there are still companies that do not use appropriate financial tools and face deficiencies in the training of individuals on the front lines of management. Although many monitor monthly financial movements, few have precise knowledge of the available resources, and they still use manual methods to record financial information. The study demonstrates the relevance of financial management for local business development, highlighting the efficient analysis of financial resources as key tools to ensure the sustainability and growth of businesses.