scholarly journals CONTABILIDADE GERENCIAL: O USO NAS MICRO E PEQUENAS EMPRESAS DO MUNICIPIO DE IBICUITINGA-CE

2018 ◽  
Vol 7 (2) ◽  
pp. 35
Author(s):  
Renata de Oliveira Pinto ◽  
Eva Valeria Maia Lameu ◽  
Francisco Mateus Cavalcante Lima ◽  
Felipe da Silva de Menezes ◽  
Bruno da Silva de Menezes ◽  
...  
Keyword(s):  
Decision Making ◽  
Field Research ◽  
Small Enterprises ◽  
Small Companies ◽  
Managerial Accounting ◽  
Concise Information ◽  
Methodological Procedures ◽  
The Subject ◽  
Micro And Small Enterprises ◽  
A Company

Este artigo trata sobre o uso da contabilidade gerencial nas micro e pequenas empresas. O assunto abordado está voltado para a contabilidade como auxílio à gestão, uma vez que trata-se de uma ferramenta eficiente na geração de informações concisas que trabalham como aporte para a tomada de decisões nas organizações. O objetivo desta pesquisa é analisar a utilização da contabilidade gerencial nas micro e pequenas empresas e a percepção dos gestores acerca dessa utilização, através dos objetivos específicos que são: i) identificar o perfil dos gestores das micro e pequenas empresas de Ibicuitinga-Ce; ii) analisar a percepção dos gestores sobre a importância da contabilidade gerencial para uma empresa; e iii) identificar a eficácia nos processos e na tomada de decisão nas empresas onde a contabilidade gerencial é utilizada. Como procedimentos metodológicos, foi realizada uma pesquisa qualitativa, com apoio em uma pesquisa de campo. A coleta de dados foi realizada através da aplicação de um questionário com os gestores das empresas elencadas. A análise de dados foi realizada através da criação e análise objetiva dos dados quantitativos através do software Fortes AG Pesquisa. Os resultados encontrados mostram que a grande maioria dos gestores utilizam a contabilidade como um processo obrigatório, e não se utilizam das demonstrações que poderiam vir a auxiliá-los a tomar decisões mais direcionadas, e a impulsionar o crescimento da empresa. MANAGEMENT ACCOUNTING: THE USE OF MICRO AND SMALL ENTERPRISES IN THE MUNICIPALITY OF IBICUITINGA-CE ABSTRACT This article discusses the use of managerial accounting in micro and small companies. The subject is addressed to accounting as an aid to management, since it is an efficient tool in the generation of concise information that contributes to decision making in organizations. The objective of this research is to analyze the use of managerial accounting in micro and small companies and the managers' perception about this use, through the specific objectives that are: i) to identify the profile of managers of micro and small companies in Ibicuitinga-Ce; ii) analyze the managers' perception of the importance of managerial accounting for a company; and iii) to identify the effectiveness in the processes and in the decision making in the companies where the managerial accounting is used. As methodological procedures, a qualitative research was carried out with support in a field research. The data collection was performed through the application of a questionnaire with the managers of the listed companies. The data analysis was performed through the creation and objective analysis of the quantitative data through the software Fortes AG Pesquisa. The results show that the vast majority of managers use accounting as a mandatory process, and they do not use statements that could help them make more informed decisions and boost the company’s growth.

scholarly journals Strategy Perception and Implementation on Less Developed Business Ecosystems Micro and Small Enterprises: The Service Sector of Eastern Macedonia and Thrace

2019 ◽  
Vol 10 (2) ◽  
pp. 27
Author(s):  
Charis Vlados ◽  
Dimos Chatzinikolaou
Keyword(s):  
Business Strategy ◽  
Service Sector ◽  
Relevant Literature ◽  
Field Research ◽  
Small Enterprises ◽  
Long Distance ◽  
Business Ecosystem ◽  
The Subject ◽  
Micro And Small Enterprises ◽  
Thrace Region

This article aims to find out how micro and small enterprises on a less developed regional business ecosystem perceive and implement some of the fundamental dimensions of business strategy. We analyze 16 critical strategic concepts and construct a strategy perception and implementation index consisting of 16 corresponding queries. We then present the findings of field research conducted in micro and small enterprises in the service sector of Eastern Macedonia and Thrace region in Greece. The results of the strategy perception an implementation index suggest that the “physiologies” of these firms are adjacent to each other and, as expected, these firms record similar scores and share common attributes. These results also point to an explicit—although not strong—tendency of these firms to transform their strategic perception and implementation into more systematic methodologies that seem to approach the benchmark set by the relevant literature. However, a long distance still exists between the actual perception and implementation of these firms and the standards set by the corresponding literature on the subject.

scholarly journals COVID-19 e modelos de gestão nas micro e pequenas empresas: qual a melhor saída?

2021 ◽  
Vol 20 (1) ◽  
pp. 50-72
Author(s):  
Ana Caroline Do Nascimento ◽  
Nágela Bianca Do Prado ◽  
Christiano França Da Cunha
Keyword(s):  
Decision Making ◽  
Crisis Management ◽  
Small Enterprises ◽  
Small Companies ◽  
Large Share ◽  
Management Models ◽  
Theoretical Support ◽  
Present Essay ◽  
Micro And Small Enterprises ◽  
Negative Impacts

O cenário de pandemia provocado pela Covid-19 gerou impactos negativos em diversos países, sendo um dos maiores desastres dos últimos anos, não estando apenas relacionado com os sistemas de saúde, mas também com a economia. Com isso, as empresas brasileiras foram negativamente atingidas, principalmente as micro e pequenas que possuem grande representatividade no PIB do país e não possuem, em sua maioria, modelos de gestão e programas de gerenciamento de crises estruturados. Diante deste contexto, o presente ensaio teve como objetivo promover uma discussão sobre como os modelos de gestão melhor estruturados influenciam a passagem e a sobrevivência dessa categoria de empresas em momentos de crise e, assim, discorrer sobre a forma em que micros e pequenos empreendimentos poderiam reagir diante da crise provocada pelo Coronavírus. Após um processo composto por buscas de respaldos teóricos já consolidados, reflexões promoveram evidências de que uma possível “saída” para os micros e pequenos empreendimentos é a flexibilização nas tomadas de decisão, as quais deveriam focalizar na compreensão das necessidades dos clientes e em uma maior adesão à tecnologia. ABSTRACTThe pandemic scenario caused by Covid-19 has generated negative impacts in several countries, being one of the biggest disasters in recent years, not only related to health systems, but also to the economy. As a result, Brazilian companies were negatively affected, especially micro and small companies that have a large share of the country's GDP and do not have, usually, structured management models and crisis management programs. In this context, the present essay aimed to promote a discussion on how best structured management models influence the transition and survival of this company’s category in crisis times and, thus, discuss the way in which micro and small enterprises could react to the crisis caused by Coronavirus. After a process composed of searches for consolidated theoretical support, reflections promoted evidence that a possible “way out” for micro and small enterprises is flexibility in their decision making, which should focus on understanding the customers’ needs and on a greater adherence to technology.

scholarly journals The importance of Marketing for Micro and Small Enterprises

2020 ◽  
pp. 28-40
Author(s):  
Vinícius Cardoso de Oliveira ◽  
Carla Viana Dendasck
Keyword(s):  
Small Business ◽  
Support Service ◽  
Digital Marketing ◽  
Small Enterprises ◽  
Small Companies ◽  
Basic Principles ◽  
Strategic Posture ◽  
Business Support ◽  
Micro And Small Enterprises

According to (Sebrae-Brazilian Micro and Small Business Support Service), in 2018, micro and small companies accounted for 52% of employment positions, and correspond to 99% of existing companies in Brazil. However, even with this representativeness 58% of these companies manage to exceed five years of existence. It is estimated that this high percentage of mortality of organizations is related to the lack of planning and adoption to the basic principles of administration. This article aims to conduct a reflection, using the methodology of bibliographic review, on the importance of marketing for these organizations, as well as the need for entrepreneurs to adopt a strategic posture through marketing possibilities, especially in relation to Digital Marketing, thus ensuring the sustainability of the organization.

scholarly journals Analysis of individual micro-entrepreneur vision from the perspective of financial management

2018 ◽  
Vol 15 (2) ◽  
pp. 182-192
Author(s):  
Fabrício Jose De Amorim Braga ◽  
Fabiano De Souza Silvestre ◽  
Ualison Rébula Oliveira
Keyword(s):  
Financial Management ◽  
Field Research ◽  
Financial Control ◽  
Small Enterprises ◽  
Business World ◽  
Sales Forecast ◽  
Accounting Management ◽  
Micro And Small Enterprises ◽  
The City ◽  
Janeiro State

In the business world, the management of an organization calls for the development of information to support decisions. However, this is not a reality for a significant part of micro and small enterprises in Brazil, as several studies have shown. On this theme, with a focus on individual micro-entrepreneurs, the present study investigated how these businesspeople manage their finances and development. Methodologically, the study was supported by field research with 21 entrepreneurs in different business segments from the city of Volta Redonda (Rio de Janeiro state). Results indicated that 19% of respondents do not control cash flow and 76% do not analyze their financial results. Of those that use some kind of control, 67% monitor their finances by handwritten notes in notebooks. Regarding the sales forecast, less than half of the surveyed people do this type of control. Therefore, the surveyed micro-entrepreneurs need to develop financial and accounting management systems, focusing on a better financial control of their businesses. Although not conclusive, we believe the results obtained are related to the respondents’ low level of education.

scholarly journals A relational view of horizontal collaboration among micro and small enterprises: a study of the brewery sector in Wales

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maryam Lotfi ◽  
Maneesh Kumar ◽  
Vasco Sanchez Rodrigues ◽  
Mohamed Naim ◽  
Irina Harris
Keyword(s):  
Focus Groups ◽  
Relational Theory ◽  
Small Enterprises ◽  
Small Companies ◽  
Governance Mechanisms ◽  
Relational Governance ◽  
Informal Governance ◽  
Content Type ◽  
Micro And Small Enterprises ◽  
Horizontal Collaboration

PurposeThis study aims to explore how horizontal collaboration can help small and micro enterprises within the drink sector through the relational theory lens.Design/methodology/approachThe use of qualitative research methods, including focus groups and interviews, facilitated understanding the horizontal collaboration in micro and small companies within the Welsh brewery industry. Data collection involved conducting three focus groups and 13 interviews within the Welsh brewery sector in the UK. The collaboration phenomena were explained using the three elements of relational theory: relational rents, relational capitals and relational governance.FindingsMicro and small enterprises in the drink sector use collaborative initiatives in building new capabilities to generate relational rents. In addition, relational capitals and relational governance mechanisms were identified to support the horizontal collaboration among these enterprises.Research limitations/implicationsThe focus is on only one part of the drinks industry, i.e. the brewery industry; therefore, this study could be extended to other industries within the drink sector or across manufacturing industries.Practical implicationsThe micro and small enterprises can collaborate to achieve relational rent, but this collaboration requires strong relational capitals, such as trust. These partners need to change informal governance mechanisms that already exist towards more contractual formal mechanisms.Originality/valuePrior research has largely focused on vertical collaboration, with limited studies using the relational theory lens to explicate horizontal collaboration phenomena and no previous research in the context of micro and small companies. Relational rents, relational capitals and relational governance mechanisms are studied to provide insights into an effective collaboration in this context.

scholarly journals The innovation challenge in micro and small enterprises (MSE)

2019 ◽  
Vol 16 (3) ◽  
pp. 235-252 ◽  
Author(s):  
Davi França Berne ◽  
Roberto Coda ◽  
Patricia Krakauer ◽  
Denis Donaire
Keyword(s):  
Added Value ◽  
Small Enterprises ◽  
Small Companies ◽  
Content Type ◽  
Metropolitan Regions ◽  
Process Improvements ◽  
Theoretical Contribution ◽  
Technological Advances ◽  
Micro And Small Enterprises ◽  
Degree Of Innovation

Purpose This study aims to measure the degree of innovation of micro and small industrial companies in the West and Southwest metropolitan regions of the city of São Paulo, through a survey with 203 firms in the metallurgy sector. Design/methodology/approach The research had a quantitative and descriptive focus and used as methodology the validated and international approach known as Innovation Radar. Findings The degree of innovation in these micro and small companies is low; thus, the authors could not characterize them as systemic innovators. Most of them are little innovative, although some were classified as occasional innovators. The dimensions organization, processes, presence, supply chain and added value were the least developed. Research limitations/implications To carry out similar studies in other Brazilian regions, to compare results and draw new conclusions, or even check if the degree of innovation present in micro-firms of these regions would not be even lower; to monitor the evolution of companies through a longitudinal study, to detect improvements in the degree of innovation; and to conduct a qualitative research that can deepen questions on the results of our study, such as the reasons why this type of company does not adopt innovative practices, or even the real suitability of the Innovation Radar model for micro and small enterprises (MSEs). We observed that some dimensions proved to be too sophisticated for these companies, such as R&D investments and the adoption of technological advances. Practical implications The study shows that the degree of innovation measured by the Innovation Radar is a useful and initial measure to check an innovative attitude in micro and small companies. It can also drive the actions that should be prioritized to stimulate the culture of innovation in SME. However, it does not allow to answer why this type of organization does not adopt innovative practices as a management attitude. Regarding its contribution, the authors expect that the paper may bring an awareness of managers and owners of micro and small companies for the need to foster innovative practices that can help increase the competitiveness and survival of this type of organization. Social implications In Brazil, despite the fact that MSEs represent 98 per cent of the existing companies, and are mainly responsible for job creation, their leaders have a low concern for innovative practices. Originality/value The study contributes to identify the degree of innovation of these firms, which comprise a representative and strategic segment of the city’s economy, by checking to what extent an innovative attitude is effectively present in this sector. The theoretical contribution of this study regards the appropriateness of mechanisms or methodologies created to measure the degree of innovation in large organizations. Dimensions such as technological platform, brand, innovative ambience, degree of organization or systematization of processes, which are frequently considered for companies in general, and especially for large ones, are not sufficient or, instead, too sophisticated to allow an effective measurement of the degree of innovation in MSE. Thus, this study provides information for designing more effective ways to evaluate the degree of innovation that take into account MSE’s specificities, which can be considered innovation efforts, such as simple process improvements, professional development of teams, and actions to seize ideas and opportunities, among others.

The transition toward the business formality of the Peruvian MSEs: How does the perception of entrepreneurs and the sector influence?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Brenda Silupu ◽  
Belen Usero ◽  
Ángeles Montoro-Sánchez
Keyword(s):  
Design Methodology ◽  
Manufacturing Sector ◽  
Emerging Countries ◽  
Small Enterprises ◽  
Content Type ◽  
Services Sector ◽  
Ordered Logistic Regression ◽  
Micro And Small Enterprises ◽  
A Company ◽  
Different Levels

PurposeThe formalization of a company is a process that requires compliance with standards established by government institutions. In developing countries, many businesses start this process, but do not finish it, with different levels of formality. The objective of this research is to analyze how the perception of entrepreneurs about bureaucratic procedures and the sector determine the level of formality regarding an established company that has taken the first step to formality.Design/methodology/approachThe National Survey of Micro and Small Enterprises (MSEs) is used with a sample of 4,619 Peruvian MSEs with more than three years of operation within the manufacturing and services sector. The data are analyzed with the ordered logistic regression technique.FindingsThe results show that the more favorable the perception of entrepreneurs about the ease of bureaucratic procedures, the higher the level of business formality; and companies in the manufacturing sector are less formal than those in the services sector. In addition, the perceptions of entrepreneurs positively moderate the level of formality in the case of companies in the manufacturing sector.Originality/valueLevels of formality in established companies are analyzed, defined by the compliance degree with the requirements to be a formal company. The literature on business informality in emerging countries is expanded, particularly in Latin America, incorporating the analysis of the formalization process.

scholarly journals The forms of intermediation in the space of Brazilian micro and small-sized enterprises: SEBRAE, from foundation to performance in the 21st century

2019 ◽  
Vol 26 (4) ◽  
Author(s):  
Vanise Rafaela Zivieri Ralio ◽  
Julio Cesar Donadone
Keyword(s):  
Qualitative Analysis ◽  
21St Century ◽  
Field Survey ◽  
Organizational Environment ◽  
Small Enterprises ◽  
Small Companies ◽  
Micro And Small Enterprises ◽  
Made In

Abstract This paper examines the role of the Brazilian service of Support for Micro and Small Enterprises – SEBRAE in Brazil in recent decades organizational environment and aims to contribute to the identification and description of your activity, as a way to understand the organizational transformations of the micro and small companies. Achieving this goal, a field survey was carried out in which were raised institutional documents, records and interviews with professionals connected to the institution. Qualitative analysis were made in the material through five sections: products, agents, customers, structure/strategy and scenario. From the chronological analysis of the data, they were organized in three distinct periods. Each of these temporal spaces significant for the institution’s understanding. In this way, it seeks to portray the processes of transformation and redirection through which SEBRAE has passed in each period, from the foundation to the 21st century, and its forms of intermediation of micro and small Brazilian companies.

scholarly journals Levels of Pro-Environmental Maturity in Micro and Small Enterprises

2019 ◽  
Vol 1 (1) ◽  
pp. 256-264
Author(s):  
Robert Kucęba
Keyword(s):  
Environmental Ethics ◽  
Environmental Awareness ◽  
Small Enterprises ◽  
Research Subject ◽  
Maturity Level ◽  
The Subject ◽  
Micro And Small Enterprises ◽  
Business Entities ◽  
Awareness Level ◽  
Selection Of

AbstractThe underlying objective of the paper is to indicate pro-environmental awareness level in micro and small enterprises and its influence on this sector’s activity in the context of environmental management. The author has introduced a taxonomy of pro-environmental awareness and also pro-environmental security, pro-environmental culture and pro-environmental ethics. Heterogeneous pro-environmental attitudes of units/entities (including business entities) have been aggregated in the paper, in the context of their transformation from a passive towards active attitude. The elaborated levels of pro-environmental awareness growth have been summarised in a chronological grasp, which constituted the subject of the research with reference to the subject matter of the paper defined in its title. The author has also justified the selection of the research subject – micro and small enterprises, which are a source of surface contamination (local one), but not always perceived as beneficiaries of the natural environment.With reference to the adopted subject of the research the author has made an attempt to evaluate the pro-environmental awareness of the purposefully selected population of micro and small enterprises. Maturity level of their pro-environmental awareness has also been evaluated according to the adopted scale described and explained in the theoretical part of the paper, which is a narrow part of the conducted research and an attempt to answer the question: What is the maturity level of pro-environmental awareness in micro and small enterprises and is it reflected in their green activity in the conducted business activity?

scholarly journals Tecnologias Da Administração E Perenidade Das Micro E Pequenas Empresas

2017 ◽  
Vol 5 (2) ◽  
pp. 250-269
Author(s):  
Ilmar Polary Pereira
Keyword(s):  
Gross Domestic Product ◽  
Random Sample ◽  
Statistical Treatment ◽  
Field Research ◽  
Small Enterprises ◽  
Secondary Sources ◽  
Industrial Companies ◽  
Micro And Small Enterprises ◽  
Integrated Sustainability ◽  
The Universe

The article, which aimed at analyzing the contributions of the Technologies of the Administration, among them the Administration for Integrated Sustainability, in the perenity of the micro and small enterprises, investigated, based on the literature and on field research, investigated "how can the Technologies of Administration contribute with the perenity of the micro and small industrial companies and of services rendered in the sample"? The data were extracted from secondary sources. In the field, the universe was of 1.700 industrial companies and 15.112 of services rendered, in 170 municipal districts, with proportional stratified random sample, considering each economical category of the Gross Domestic Product. In the investigation, the used technique was the questionnaire and the data received statistical treatment, with analysis of the variables, components and dimensions of the Technologies of the Administration, variance analysis and correlation test. The results and conclusions suggest that the Technologies of the Administration favor the perenity of the industrial companies and of services rendered of the sample.

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