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 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.

THE FUNCTIONING OF THE ORGANIZATION IN CRISIS CONDITIONS ON THE EXAMPLE OF MICRO AND SMALL ENTERPRISES

2021 ◽  
Vol 22 (3) ◽  
pp. 121-131
Author(s):  
Albin Skwarek
Keyword(s):  
Crisis Management ◽  
Research Problem ◽  
Survey Method ◽  
Small Enterprises ◽  
Limited Extent ◽  
Main Thesis ◽  
The Face ◽  
Remedial Actions ◽  
Micro And Small Enterprises ◽  
Crisis Conditions

The article deals with the issues of the functioning of enterprises in the conditions of crisis. It presents the specifics of crisis management and proposals for remedial actions that should be considered by companies affected by the crisis. The main thesis of the article is that company management in crisis situations is based on a combination of reactive and prospective decisions taken in order to counteract the destabilization of its functions. The research problem boils down to answering the question: whether and to what extent, in the face of the uncertainty caused by the Covid-19 pandemic, are micro and small enterprises inclined to make quick prospective decisions? For the purposes of this article, a survey method was carried out, which enabled the implementation of the main goal of the article, which was to identify and assess the usefulness of actions taken and solutions implemented by the surveyed entities in connection with the Covid-19 pandemic. The adopted research hypothesis assumes that micro and small enterprises, in the face of a pandemic, make quick, prospective decisions to a limited extent.

scholarly journals Individual creativity factor in proactive crisis management in micro and small enterprises

2021 ◽  
Vol 11 (1) ◽  
pp. 10-26
Author(s):  
Tugay Ulku ◽  
Cetin Bektas
Keyword(s):  
Regression Analysis ◽  
Crisis Management ◽  
Positive Relationship ◽  
Small Enterprises ◽  
Test Analysis ◽  
Jel Codes ◽  
Simple Regression Analysis ◽  
Micro And Small Enterprises ◽  
Simple Regression ◽  
Micro Enterprises

In crisis situations, the survival of businesses depends on the policies which they apply. Businesses that have been able to internalise the concept of crisis management and prepare an environment for their employees that can turn the crisis into an opportunity will be able to survive the crisis moments with the least damage. In this study, it is aimed to determine the effect of individual creativity factor on proactive crisis management, which is necessary for the success of crisis management. Within the scope of the study, the data were collected from 118 participants who were working in micro and small enterprises in Tokat province via questionnaire. t-Test, analysis of variance, correlation analysis and simple regression analysis were applied to obtained data. As a result of the analysis, it has been determined that individual creativity and proactive crisis management have a positive relationship (r = 0.505; Sig. = 0.000) and individual creativity positively effects proactive crisis management (R2 = 0.255; p = 0.000; ß Change = 0.16).   Keywords: Individual creativity, proactive crisis management, micro enterprises, small enterprises. Jel Codes: M1, M10, M19  

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 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.

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 DIMENSIONS OF STRATEGIC MANAGEMENT IN THE CONTEXT OF MICRO AND SMALL-SIZED ENTERPRISES

2021 ◽  
Vol 17 (3) ◽  
Author(s):  
Vaniele Coelho de Souza Mendes ◽  
Daniela Freitas de Oliveira ◽  
Andréia Maria Kremer ◽  
Rafael Todescato Cavalheiro
Keyword(s):  
Decision Making ◽  
Organizational Behavior ◽  
Strategic Management ◽  
Information Sources ◽  
Personal Characteristics ◽  
Small Enterprises ◽  
Strategy Formulation ◽  
Exact Test ◽  
Micro And Small Enterprises ◽  
Social Importance

Given the economic and social importance of Micro and Small Enterprises (MSEs) and the management challenges faced by these companies, this study sought to diagnose the Strategic Management (SM) of MSEs, focusing on the dimensions of information sources, organizational behavior, competence formation, strategy formulation and inter-functionality. Data were collected through a questionnaire and analyzed using cluster analysis. In addition, Fisher's exact test was performed to verify whether the adoption of SM is associated with the profile of the manager and the company. The results reveal that MSEs have difficulties in accessing information, in encouraging team participation and centralizing decision-making. Although the personal characteristics of the manager are not associated with strategic practices, it is assumed that training in the area could contribute to the adoption of SM in the context of MSEs.

scholarly journals PENGARUH PENGGUNAAN INFORMASI AKUNTANSI PADA HUBUNGAN ANTARA JIWA KEWIRAUSAHAAN DAN KEPUTUSAN INVESTASI

2019 ◽  
pp. 56
Author(s):  
Made Gede Wirakusuma
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Decision Making Process ◽  
Small Enterprises ◽  
Investment Decision Making ◽  
Micro And Small Enterprises ◽  
Business Practitioners ◽  
The Relationship

The investment decisions made by entrepreneurs tend to be influenced by their entrepreneurshipspirit. Several studies have proven this matter, but there are still some that show inconsistenciesregarding the influence of entrepreneurship spirit on the investment decision making process. Thisstudy is motivated to prove that the accounting knowledge of micro and small enterprises (MSE)business practitioners has an influence on the relationship between entrepreneurship spirit andinvestment decision making. This study utilize the questionnaire to collect data directly regarding theperception of MSE business practitioners related to their entrepreneurship spirit, utilization ofaccounting information, and investment decisions. A total of 98 MSE business practitioners wereselected as the research sample and is further analyzed using the moderated regression analysis toprove whether the utilization of accounting information is able to moderate the influence ofentrepreneurship spirit on investment decision making. The utilization of accounting knowledge byMSE practitioners has been proven to strengthen the influence of their entrepreneurship spirit on theinvestment decision making. This means that the knowledgeability of MSE practitioners regardingaccounting information helps the MSE entrepreneurs in making investment decisions. This studyproved that in addition to the entrepreneurship spirit, MSE business practitioners must also beknowledgeable about accounting information as it is greatly needed in the process of making investment decisions.Keywords: accounting knowledge, entrepreneurship spirit, investment decision making.  

scholarly journals The impact of insecurity and violence on the sales of Micro and Small companies in the city of Valle de Santiago, Guanajuato

2019 ◽  
pp. 1-8
Author(s):  
María Guadalupe Uribe ◽  
Bibiano Bravo ◽  
Patricia Del Carmen Mendoza
Keyword(s):  
Economic Development ◽  
Local Level ◽  
Quantitative Approach ◽  
Small Enterprises ◽  
Small Companies ◽  
Micro And Small Enterprises ◽  
A Priority ◽  
The Impact ◽  
The Relationship ◽  
The City

Nationwide, 63.0% of companies consider insecurity and crime as a major problem that affects them. (INEGI, 2018). On 2018 in Guanajuato, 93.3% of companies considered it unsafe, with an increase of 38.3% over 2016 (INEGI, 2018). Their municipalities are no exception, in the case of Valle de Santiago, we seek to analyze the relationship between insecurity and violence with respect to annual sales of micro and small enterprises, the research is conducted through a cross-descriptive design, with a quantitative approach, through the questionnaire as an instrument, obtaining a sample of 550 companies. As a result of the research it was obtained that 90.7% of the directors of the micro and small companies express to be worried by the insecurity and violence that occurs in the municipality and therefore an impact is observed in the annual sales according to the calculation of the R square, obtaining 0.765. Given the importance that micro and small enterprises have for the economic development of the municipality, the issue of insecurity and violence must be considered a priority due to its growing incidence, not only at the local level.

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