Ferramentas de gestão financeira um levantamento nas pequenas e médias empresas

Abstract

This document aims to carry out a bibliographic analysis through a survey regarding the use of Financial Management tools in the administration and management of small and medium-sized companies. Thus, it is guided by an analysis back to the instrumentalization of these tools and to their continuous use within the Brazilian scenario of the mentioned class of companies. The document is divided, in general, into four chapters, which are: (1) the motivations, which comprises the aspects of the theme, the introduction, all the justifications for accomplishment and, mainly, of the objectives and needs of accomplishing the project. document; (2) Theoretical framework, which presents the real concepts of Financial Management, budgetary administration and executive accounting as well as the tools of the two sub-areas presented that assist in the general, strategic and tactical planning of small and medium-sized companies. This section also presents the recognition and definition of companies, their categories and classification of micro, small and medium-sized companies; (3) Study, survey in this area, denotes a cluster based study of five studies in the area that carried out practical research with small and medium-sized companies - thus, in this area, the qualifications of these studies, their results and years of study; (4) Discussion and Conclusion, at the end an analysis is carried out regarding the results of the survey and use of tools that were presented during the theoretical framework, demonstrating the importance of their use and, mainly, the frequency of their use. In the methodology, we used literary review and survey of case studies, searched on SciELO platforms, Google academic and CAPES portal. In the results it was noticeable that, in total, none of the companies studied used all the tools mentioned during the theoretical development; it was also noted that there is a lack of academic experience with the managers of small and medium-sized companies and that these, since not used by the mentioned tools, presented problems in the results of their last exercises.