scholarly journals A IMPORTÂNCIA DA INFORMAÇÃO CONTÁBIL NAS PEQUENAS EMPRESAS

2021 ◽  
Vol 9 (205) ◽  
pp. 1-13
Author(s):  
Kelly Regina Costa Gonçalves

Financial management is a topic studied by several authors, due to its paramount importance. However, small businesses, despite occupying a large space in the economic sector, find it difficult to remain in the market. Therefore, this article seeks to demonstrate the importance of accounting information for small business management. Through the qualitative methodology carried out at Miami Rio, it will be possible to identify and evaluate the difficulties that small companies face in managing the financial area. Finally, the work concludes that only through effective financial control is it possible to maintain a growth perspective for small companies.

2007 ◽  
Vol 21 (1) ◽  
pp. 99-107
Author(s):  
Travis Perera

The tsunami of 26 December 2004 killed over 35,000 people in Sri Lanka, made 400,000 jobless and damaged the economy by 6·5%. The physical damage was around US$1·5billion, with reconstruction costing $2 billion. Although entrepreneurs are opportunity seekers, take risks and thrive in uncertainty, the alignment of competency and institutional support was not fully realized for recovery. This problem is studied by revisiting inertia theory (to understand entrepreneurial inertia), network theory (for the interaction of environment and entrepreneur), and theory on disaster management (to understand stage-related issues). The objective of the paper is to provide insights into the current recovery process and future preparedness for small business management following natural disasters. The paper is based on a survey of 89 Sri Lankan small businesses affected by the tsunami which are now in the process of recovery. The procedures and techniques adopted by the Postgraduate Institute of Management in Sri Lanka, based on active participation combined with observation and systems design, proved highly effective in aiding entrepreneurs on their path to recovery.


2020 ◽  
Vol 16 (1) ◽  
pp. 86-99
Author(s):  
Ellys Thoyib

The article "Reinforcement Model's to motivate micro small businesses under the guidance of Sriwijaya BDC" is intended to provide solutions to the Government, stakeholders and Sriwijaya BDC so that the knowledge that has been given in financial management training and business plans, innovation in the taste of kemplang, packaging technology and quality. The study was conducted in November 2019 to January 2020 with 70 respondents, namely participants who attended the training. Data obtained through the distribution of a closed questionnaire, and statements in the design in accordance with the needed information. It is known that the response of thinking, emotions and attitudes of participants to the knowledge gained from the training is a positive response, but the power of motives to direct the motivation to implement that knowledge into their business management is still low. The solution is proposed to provide internal and external reinforcement to the motives so that they have the power to direct motivation so that the participant's behavior is along with the response of thinking, emotions and positive attitudes. Keyword’s: Reinforcement models, Motivation, KSM.  


2020 ◽  
Vol 4 (2) ◽  
pp. 147-154
Author(s):  
Bq. Anggun Hilendri ◽  
Sapto Hendri BS ◽  
L. Takdir Jumaidi ◽  
D. Tialurra Della Nabila

Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simply by knowing the initial capital has returned and the remaining results of operations are profit Keywords: accounting, financial management


2011 ◽  
Author(s):  
Mohd Khairuddin Hashim

Managing small and Medium-sized Enterprises: The Malaysian Perspective provides an insight into managing small businesses more effectively in the Malaysian context. The book not only offers a comprehensive overview of the Malaysian SMEs but also highlights the problems faced by these firms. In addition, the book helps readers to analyze and understand the causes of the problems confronted by the SMEs. More significantly, the book explains how to develop the management knowledge and skills needed to overcome the problems faced by small businesses.This book consists of nine chapters. Each of the chapters in the book focuses on a topic that is not only relevant but of concern to many owners and managers of small businesses. Taken together, this book offers insightful information concerning the issues that can help readers to not only better understand how to manage SMEs, but also in assisting their development, growth and survival. Since the book addresses various managerial issues of importance to small businesses, it serves as a useful source of reference for students of small business management and entrepreneurship, owners and managers of SMEs as well as policymakers involved in supporting the development and growth of SMEs.


Author(s):  
João Antonio de Menezes Neto ◽  
Victor Rafael Laurenciano Aguiar

This chapter details the redesign process of the bank reconciliation interface of ContaAzul, an online cloud-based financial management software for small businesses in Brazil. The reconciliation is a feature that allows the user to import bank account statements and easily register them into the software, generating automated reports that help companies achieve their financial control. The research problem was motivated by use cases that were not covered in the studied version of this feature, as well as by recent technological advances. Interaction design was chosen as the project approach and Garrett's five planes as the methodology. As the final deliverable, a prototype was composed of static, bitmap screens, elaborated from a participatory design perspective. This research was developed as a course conclusion project in the Master's degree in Design Program of University of the Region of Joinville, Brazil. The first author of this chapter is also a design coordinator at ContaAzul.


Author(s):  
Marcelo Nascimento ◽  
Fabricio Haubert ◽  
Fernando Filardi ◽  
Marcus Vinicius Andrade de Lima

When employed in a focused manner, corporate performance evaluation has proven to be instrumental for entrepreneurs as an important tool that contributes with performance improvements at their organizations. The descriptive study herein, prepared as of a questionnaire comprising 46 queries, poses to analyse the performance of micro and small companies (MSEs) by employing the multicriteria methodology for constructive decision aiding (MCDA-C). As of respondent replies, MCDA-C descriptors were formed, shaping six prime groups so as to identify relevant factors that drive or hinder MSE success. The questionnaire was applied to managers in charge administering 25 small and medium-sized companies of Lages, a city within the Brazilian state of Santa Catarina. Study findings provide evidence as to the fact that (i) 24% of surveyed companies, tend to go bankrupt; (ii) managerial functions at the MSEs are the prime source of influence on negative outcomes; (iii) from a financial control standpoint, surveyed companies fall far shorter than the minimum level deemed necessary to qualify as satisfactory; (iv) those that present the best results, operate both within the domestic and international markets; (v) the study placed under the spotlight the group “Evolution Stage”, evidencing the trend of ever increasing MSE expansion. This study revealed that corporate failure contributing factors are intensely interconnected and largely depend on the entrepreneur´s own performance, the prime contribution of findings residing in demonstrating that MCDA-C can be employed to analyse the performance of micro and small businesses.


2022 ◽  
Vol 4 (2) ◽  
pp. 600-605
Author(s):  
Ayif Fathur Rahman ◽  
Yuli Utami

The target of this PKM program is economically productive communities, namely people in housing in Banguntapan sub-district who have just established BMT covering aspects of marketing/socialization and management and accounting information systems (small businesses). The aim of the program is to develop an economically independent community with high literacy on syar'i transactions. Business partners in this program are BMTs that have just been established with a residential mosque base, namely BMT Sakinah, BMT Al-Anbiya and BMT Al-Huda. The problems faced by the three partners are: 1) Lack of competence and management in managing BMT, 2) Lack of legality, 3) Lack of Islamic financial literacy, so that BMT members still do not understand the function of BMT. As for the method of devotionare general lectures, short courses, tutorials and simulations. Materials that are focused on include the management and members of BMT: 1) Socialization of Transaction Contract applications legalized by the National Sharia Board, 2) Consolidating the understanding and application of Management Information Systems and Accounting Information Systems for BMT, for approximately eight months. The result of this dedicationis special assistance and provides BMT financial system software so that the BMT, BMT Sakinah (Puri Sakinah 2 Housing), BMT Al-Anbiya (Pesona Banguntapan Kotagede Housing) and BMT Al-Huda (Graha Banguntapan Housing) can manage accountably, professional and transparent. This program is expected to be able to facilitate the development of partner businesses so that they are able to provide a multiplier effect for housing-based BMTs and other newly established mosques.


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