Micro ou pequena empresa : na dúvida, não abra!

Abstract

We note that Micro and Small Enterprises – MSEs - are essential for economic growth and development of any nation. However, much of new enterprises closes its activities in the early years of operation. The objective of this study is to point the main reasons that lead to early mortality the MSEs in Brazil, as well as the constraints of economic sustainability and factors of business success. The methodological procedures included a visit to the classic and contemporary theories, querying other related studies, the research of IBGE and SEBRAE, databases of RAIS and the application of accounting professionals questionnaire. The survey identified conceptual structural factors, since until, as the main causes of the difficulties that are normally responsible for reduce the residence time of these companies on the market. Realizes that they are of much importance as economic theories prescriptive and the parameters and examples of situations already experienced, which contribute greatly to that failed entrepreneurs errors do not recur. On the other hand, these companies who died could not have been opened and so would not have been exposed by the conditions imposed for its opening and operation, to a State of vulnerability such that, in addition to not open up its development, have led, in most cases, the total loss of resources in them applied in opening or in an attempt to frame reversal of difficulty. In addition, proves that some of the reasons for closure cited by various bibliographies or research bodies no longer hold; others are more and less causes and consequences, others still have little basement or refer to a sample or the specific case of a locality, were considered little consistent for generalizations. The main reasons for the closure, the principle highlighted by this study are: opening without knowledge of the business (price, market, competition); opening without market research for the branch (advance planning); activity starts with limited financial resources (insufficient capital); lack of knowledge of cost, selling price formation and management; lack of fitness or training of the entrepreneur to enterprise management; lack of consultancy and advisory since the study for the opening of the company; and insufficient sales volume and/or number scarce. In addition to highlighting the reasons, the search went beyond. Proves that the market is not sensitive to the opening of a company, not being sufficient for the creation of this market share necessary to their support. Then, the market becomes the main factor, whose analysis involves unfolding since the economic context, the existence of that market share, the number of potential customers, the projection of sales and profit. Not getting the feasibility of these projections, explained the fact that many small businesses do not thrive. Better would have been not open them. Keywords: MSEs, mortality, economic sustainability, entrepreneurship.