Gestão financeira em micro e pequenos negócios : um estudo em empresas da Associação dos Produtores de Doces de Pelotas.

Abstract

The companies producers of sweets from Pelotas are important because they foment the local tourism, generate jobs and improve the economic development in the city. In this context, that dissertation had as objective to analyze the Associação de Produtores de Doces de Pelotas/RS (APDP) financial management practices, by having a base model of financial management designed from literature review, where such practices are contemplated management of working capital, cash flow, management accounting, budgeting, among others. The present research is characterized as a study of multiple cases, descriptive, with qualitative approach of data. The techniques employed for data collection were the questionnaire and semistructured interview. The sample was formed by eight companies associated to APDP, who agreed to participate in the study. Among the results, it was observed that the practices used are the administration of payable and receivable, the cash flow, the administration of stocks and the analysis of cost/volume/profit. As for the financial management practices used, it was checked that the financial planning is accomplished in short term and that half of the companies apply the practices by using electronic spreadsheets, while the rest execute their financial management manually. The relationship between company and accounting, in most companies, is basically to attend the legal requirements. Identifying the difficulties of implementation of a financial management, it was identified that is the high cost of maintaining a system and a lack of resources, both financial and operational, to invest in the area. Moreover, it was perceived the necessity of training people involved in the area to qualify the management of business finances. In the search of alternatives of improvement, was possible find the necessity of technical improve the technical quality in the area of business finances to adapt the controls, taking up in count the interest of companies in participating of a capacity process and the use of a specific software for financial control. The main contribution of research resides in the possibility of using a financial management model applicable to the reality of micro and small companies of APDP and supported by management accounting.