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 Technology of decision-making management by small enterprises to choose strategic alternatives

2020 ◽  
pp. 146-159
Author(s):  
Igor Sokurenko
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Alternative Solution ◽  
Small Enterprise ◽  
Small Enterprises ◽  
Business Partner ◽  
Enterprise Growth ◽  
Business Partners ◽  
Potential Partner ◽  
Assessment Scales

The article considers the theoretical provisions and gives practical recommendations for strategic management decisions. The task of the research is to formalize the procedure for selecting a strategic alternative and determine a set of tools that correspond to the specifics of small business activity. The specific features of small enterprises, which are obstacles to the use of standard technologies of strategic management, are determined. The importance of choosing a strategic alternative according to the assessment of a potential partner at the stage of small enterprise growth has been proven. An expediency of formalizing decision-making to identify a potential partner using matrix methods is substantiated. To construct a matrix of potential business partners, assessment vectors were selected, the characteristics of each vector were established, and assessment scales were formed. Procedure for the formation of assessing scale the qualitative characteristics of business partners’ matrix with using the Klee method is proposed. A model of a potential business partner’s matrix is developed and description of its four fields is provided. The fields of matrix are highlighted on the basis of the development prospects of business partner and its reliability. The formalization of the strategic alternative solution for the choice of the business partner is proposed as a procedure of four consecutive stages. Formalization of the strategic alternative solution allows a small enterprise to choose a reliability business partner.

scholarly journals Strategic Management and Decision Making of Small and Medium-Sized Enterprises in the Czech Republic

2020 ◽  
Vol 73 ◽  
pp. 02005
Author(s):  
Jarmila Straková ◽  
Milan Talíř
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Success Factors ◽  
Corporate Strategy ◽  
Management Practice ◽  
Economic Recession ◽  
Mission Statements ◽  
Test Sample ◽  
Small Enterprises

The topic of strategic management and decision making was underestimated by SMEs for a long term. Managers believed that experience, intuition and operability are the key success factors of their management work. These opinions have recently been abandoned in the management practice. This paper is focused on the analysis of strategic management and decision making and presents the outputs from research based on a test sample of 381 enterprises, of which 114 microenterprises, 141 small enterprises and 126 medium-sized enterprises. The company size categorization within this sample is corresponding to the SME structure in the South Bohemian Region. Lack of awareness of procedures for development of essential strategic documents such as vision, mission statements and a corporate strategy was observed. More than 60 % SMEs do not have such documents. are Similar results were obtained with respect to the development of a corporate strategy using the methods of a strategic situation analysis. This finding is alarming and its adverse impact can primarily be expected in a period of economic recession or downturn.

scholarly journals Strategic Management and Shared Vision in Micro and Small Enterprises

2013 ◽  
Vol 12 (2) ◽  
pp. 12-41
Author(s):  
Edmilson Lima ◽  
Louis Jacques Filion ◽  
Oscar Dalfovo ◽  
Vladas Urbanavicius
Keyword(s):  
Strategic Management ◽  
Soft Systems Methodology ◽  
Shared Vision ◽  
Small Enterprises ◽  
Potential Contribution ◽  
Systems Methodology ◽  
Soft Systems ◽  
Micro And Small Enterprises ◽  
Systemic Learning ◽  
Strategic Conversation

This essay addresses aspects of strategic management in micro and small enterprises (MSEs) that are not usually treated in the literature, especially regarding the development and sharing processes of directors’ vision based on strategic conversation. It follows a systemic learning approach, which is descriptive and based on soft systems methodology, an interpretive perspective of systems theory. Its central concepts are vision and learning. First, however, the essay justifies the need for this type of approach, describes the potential contribution of the vision and learning concepts, and characterizes the approach itself by exploring the literature. The resources employed to develop this article are primarily the available literature, various examples, argumentation, and description. The contributions that it generates include a differentiated perspective to understand strategic management of MSEs, more knowledge about certain aspects scarcely addressed in previous studies, and potentially useful themes and understandings for further studies.

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 MICRO AND SMALL ENTERPRISES MANAGEMENT: MAIN ADMINISTRATIVE DIFFICULTIES OBSERVED IN CONSTRUCTION SECTOR ENTERPRISES

2015 ◽  
Vol 12 (1) ◽  
pp. 88
Author(s):  
Rosley Anholon ◽  
Jefferson Souza Pinto ◽  
Elen Nara Besteiro Carpim ◽  
Olívio Novaski ◽  
Eugênio José Zoqui ◽  
...  
Keyword(s):  
Strategic Management ◽  
Financial Management ◽  
Small Enterprises ◽  
Tax Burden ◽  
Construction Sector ◽  
Micro And Small Enterprises

This paper analyzes the main difficulties in managing of Micro and Small enterprises of construction sector in Jundiai city. For this, a survey was done with 51 entrepreneurs and the difficulties analyzed in nine categories. Some results stand out among many others presented in this paper, such as 46% of respondents indicated that the tax burden as one of the most problematic aspects in economic and financial management, 41% who reported differences between the theoretical and real inventory and 52% who have problems in the strategic management of their business. Finally, it emphasizes that this research presents a deductive character and their results are valid only focused for entrepreneurs reported sample.

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 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.  

Pengembangan Kemitraan Koperasi, Usaha Mikro Dan Kecil (KUMK) Dengan Usaha Menengah/Besar Untuk Komoditi Unggulan Lokal

2019 ◽  
Vol 9 (1) ◽  
pp. 53-66 ◽  
Author(s):  
Dandan Irawan
Keyword(s):  
Business Performance ◽  
The Other ◽  
Economic Conditions ◽  
Small Enterprises ◽  
Business Partnerships ◽  
Short Term ◽  
Business Partnership ◽  
Structure Factors ◽  
Micro And Small Enterprises ◽  
Business Entities

Basically a natural partnership will achieve its goal if mutual requirements, mutual reinforcement, and mutual benefit can be maintained and made a strong fundamental commitment among partners. Nevertheless the development seems very slow. The cause is the presence of specific and different conditions and structure factors compared to other countries. Along with that, we still encounter various forms of gaps, such as inequality among regions, among income groups, between sectors, among economic actors, and so forth. The next problem is that in business entities including cooperatives and micro and small enterprises in running their business activities requires business partnerships with medium and large enterprises in order to improve business performance and business scale. While on the other hand our economic conditions and structures are not yet fully conducive to fostering partnerships based on purely business considerations or competitive market motivations but the business partnership of the foundation is strong enough in our country's constitution. Partnerships will work if partners are equally benefiting. Our concept of partnership is like that, although in the short term, there is a party or a party benefiting more from the other side.

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