Pub Date : 2020-07-01DOI: 10.21574/remipe.v6i2.278
Gabriela Pereira da Silva Catarino, Liana Ribeiro dos Santos, Paulo Vitor Jordão da Gama Silva
The study aimed to evaluate the influence of the personal finances of the microentrepreneur on the financial management of its microenterprise. To this end, a survey was carried out with 96 owners of microenterprises located in Rio de Janeiro and who have been operating more than two years under the same management. A questionnaire with closed questions was used in order to fulfill the objective, these were analyzed through the association between the two qualitative variables, competencies in personal finance and financial management capacity, from a quantitative approach. The work becomes relevant as the smaller companies in Brazil represented 92% of the total of private companies. Microenterprises with 2 years old, in particular, present a mortality rate of 45% p.y., in which education and training are considered as factors limiting the opening and maintenance of new businesses. It was possible to notice that there is a relationship between personal financial management and the financial management of microenterprises. Many do not separate personal accounts from company accounts, do not have professional training, many who do not do personal planning do not have / use financial statements. It was also noted that owners with personal debts also have debt in their business and those who do not have personal investments also end up having no investment in their companies. Understanding how microentrepreneurs in Rio de Janeiro deal with the personal x professional financial issue can help to improve new business development programs in different regions.
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Small and medium-sized businesses with familiar characteristics have been object of study in recent years, especially about the succession process, considering it is extremely critical to the longevity and sustainability of the organization. However, the figure of the founder and its impact in these organizations is less explored in academia. Thus, this article seeks to fill this gap, addressing the influences of the founder in the dissemination of business and HR strategies in these companies. Through a qualitative and quantitative research, there was a case of a single organization study seeking further analysis of the subject. The collection of qualitative data was given through an interview with semi-structured interview with the founder of the organization and the qualitative by applying a questionnaire with closed questions with officials of various hierarchical levels. It was observed that the personal values and the founding principles are permeated the organization, reflected in the mission and values of the company, as well as how the founder treats topics such as business strategy and the role of people management are decisive for inclusion and driving these topics within family-based organizations. The purpose of analyzing the spread of business strategies and human resources of the Founder has been reached. It was found that, in general, strategies portray the way of the Founder, however, the spread of these to the various hierarchical levels, demonstrates a more complex, as in the HRM.
{"title":"Estratégia de negócio versus estratégia de recursos humanos: as influências do fundador nas pequenas empresas","authors":"Juliana Barbosa de Lima, L. Lima","doi":"10.21574/REMIPE.V2I2.64","DOIUrl":"https://doi.org/10.21574/REMIPE.V2I2.64","url":null,"abstract":"Small and medium-sized businesses with familiar characteristics have been object of study in recent years, especially about the succession process, considering it is extremely critical to the longevity and sustainability of the organization. However, the figure of the founder and its impact in these organizations is less explored in academia. Thus, this article seeks to fill this gap, addressing the influences of the founder in the dissemination of business and HR strategies in these companies. Through a qualitative and quantitative research, there was a case of a single organization study seeking further analysis of the subject. The collection of qualitative data was given through an interview with semi-structured interview with the founder of the organization and the qualitative by applying a questionnaire with closed questions with officials of various hierarchical levels. It was observed that the personal values and the founding principles are permeated the organization, reflected in the mission and values of the company, as well as how the founder treats topics such as business strategy and the role of people management are decisive for inclusion and driving these topics within family-based organizations. The purpose of analyzing the spread of business strategies and human resources of the Founder has been reached. It was found that, in general, strategies portray the way of the Founder, however, the spread of these to the various hierarchical levels, demonstrates a more complex, as in the HRM.","PeriodicalId":351031,"journal":{"name":"Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114583825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The constant changes in the Brazilian economy have favored several alternatives, including the gardening sector, making it an attractive option for entrepreneurs . This study aims to analyze what the tax impact on the migration framework of MEI - Single Microempreendedor for Microenterprise , in providing gardening services in Sao Paulo. At the end of the study it was found that the migration of the tax framework represented financial impacts to the increase in tax expenses , and also brought significant impacts and costs in accounting management control of companies. Considering the complexity of the issue and the constant changes in the taxes law, this study does not intend not exhaust the subject, but to present an insight into the tax impact depending on the business environment.
巴西经济的不断变化有利于多种选择，包括园艺行业，使其成为企业家的一个有吸引力的选择。本研究旨在分析在圣保罗提供园艺服务的微型企业中，税收对MEI (Single microemprepredor for Microenterprise)迁移框架的影响。在研究的最后发现，税收框架的迁移对税收费用的增加产生了财务影响，也给企业的会计管理控制带来了显著的影响和成本。考虑到问题的复杂性和税法的不断变化，本研究并不打算不穷尽这个主题，而是对商业环境对税收的影响提出一个见解。
{"title":"Simples nacional: uma visão tributária da mudança de microempreendedor individual para a microempresa. estudo sobre empreendedorismo no setor de jardinagem no município de são paulo","authors":"Windsor Espenser Veiga, Salvadora Silva de Lima","doi":"10.21574/remipe.v2i1.50","DOIUrl":"https://doi.org/10.21574/remipe.v2i1.50","url":null,"abstract":"The constant changes in the Brazilian economy have favored several alternatives, including the gardening sector, making it an attractive option for entrepreneurs . This study aims to analyze what the tax impact on the migration framework of MEI - Single Microempreendedor for Microenterprise , in providing gardening services in Sao Paulo. At the end of the study it was found that the migration of the tax framework represented financial impacts to the increase in tax expenses , and also brought significant impacts and costs in accounting management control of companies. Considering the complexity of the issue and the constant changes in the taxes law, this study does not intend not exhaust the subject, but to present an insight into the tax impact depending on the business environment.","PeriodicalId":351031,"journal":{"name":"Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115123130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Eloir Trindade Vasques Vieira, Janaina Vareiro da Costa Batistoti
In the current environment, where competition is present in various scenarios, it is necessary that companies have greater control of your financial information, ie how much is spent and how much you have on hand. Thus, the administrator needs tools that can help you in this analysis, in order to have a detailed look at the financial resources that the organization offers. Thus presented the statement of cash flow, which is not only a report required by law for large companies, but can also be used as a management and financial control tool for any business and is used as a management tool, can be able to point directions for decision making also in small and medium-sized enterprises. It was observed through a simulation that the cash flow statement is of great importance and more simply, the entrepreneur can use this feature to preview your resource outputs and can thus have greater control over their finances, besides being a financial planning tool, supporting the entire organization.
{"title":"A demonstração do fluxo de caixa como instrumento de gerenciamento e controle financeiro para as micro e pequenas empresas","authors":"Eloir Trindade Vasques Vieira, Janaina Vareiro da Costa Batistoti","doi":"10.21574/REMIPE.V1I2.21","DOIUrl":"https://doi.org/10.21574/REMIPE.V1I2.21","url":null,"abstract":"In the current environment, where competition is present in various scenarios, it is necessary that companies have greater control of your financial information, ie how much is spent and how much you have on hand. Thus, the administrator needs tools that can help you in this analysis, in order to have a detailed look at the financial resources that the organization offers. Thus presented the statement of cash flow, which is not only a report required by law for large companies, but can also be used as a management and financial control tool for any business and is used as a management tool, can be able to point directions for decision making also in small and medium-sized enterprises. It was observed through a simulation that the cash flow statement is of great importance and more simply, the entrepreneur can use this feature to preview your resource outputs and can thus have greater control over their finances, besides being a financial planning tool, supporting the entire organization.","PeriodicalId":351031,"journal":{"name":"Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127982156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ana Cristina Miguez Teixeira, Alaerte Gomes de Assis Neto, Fernando Ferreira
The purpose of this article is to conceptualize the existing forms of funding and to relate the relevance of the knowledge of costs when determining the selling price, in micro and small businesses. To achieve this goal was done a theoretical framework related to the definition and importance of micro and small businesses in the national economic scenario, highlighted the importance of cost management for companies , briefly describing the costing methods and identifying which processes and concepts are used in the formation of the sales price. As for this research methodology qualifies as qualitative and literature, to support and illustrate the concepts presented a survey was made with three companies on the subject developed. The article result is to clarify entrepreneurs as the importance of attention for the costs, this work is justified in the current economic climate and the importance of micro and small enterprises in the national context.
{"title":"A Utilização de conceitos de custos e sua influência na decisão do preço de venda nas microempresas e empresas de pequeno porte","authors":"Ana Cristina Miguez Teixeira, Alaerte Gomes de Assis Neto, Fernando Ferreira","doi":"10.21574/remipe.v1i2.15","DOIUrl":"https://doi.org/10.21574/remipe.v1i2.15","url":null,"abstract":"The purpose of this article is to conceptualize the existing forms of funding and to relate the relevance of the knowledge of costs when determining the selling price, in micro and small businesses. To achieve this goal was done a theoretical framework related to the definition and importance of micro and small businesses in the national economic scenario, highlighted the importance of cost management for companies , briefly describing the costing methods and identifying which processes and concepts are used in the formation of the sales price. As for this research methodology qualifies as qualitative and literature, to support and illustrate the concepts presented a survey was made with three companies on the subject developed. The article result is to clarify entrepreneurs as the importance of attention for the costs, this work is justified in the current economic climate and the importance of micro and small enterprises in the national context.","PeriodicalId":351031,"journal":{"name":"Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123036165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
O. Siena, Angelina Maria de Oliveira Licório, M. M. D. A. Lima, José Nilton Leite de Oliveira
This study is engaged on the axis of Financial Management, with research into the factors controlling corporation in small business finance. It has as main objective to analyze the cash flow tool as a tool for financial management and specific process to describe the use of the Cash Flow tool objectives; analyze the feasibility of implementing the Cash Flow tool as an instrument of financial management and suggest proposals for suitability for deployment of Cash Flows as a financial management system. Facing these objectives the research uses the precedence of qualitative methodology and applies the instruments on-site visit, interview and questionnaire to collect data. Descriptive analysis that confront the theoretical basis and the data obtained from research is used. With the completion of the analysis the following results were achieved: description of business processes researched; identifying the needs and forms of control currently used and presentation of improvement measures for the adjustment of non-conformities identified. The study contributes to both the academic improvement by analyzing the real situation of the company, as well as it serves as a recommendation to companies embracing similar difficulties in financial management.
{"title":"O fluxo de caixa como ferramenta de gerenciamento financeiro de pequenas empresas","authors":"O. Siena, Angelina Maria de Oliveira Licório, M. M. D. A. Lima, José Nilton Leite de Oliveira","doi":"10.21574/REMIPE.V1I1.7","DOIUrl":"https://doi.org/10.21574/REMIPE.V1I1.7","url":null,"abstract":"This study is engaged on the axis of Financial Management, with research into the factors controlling corporation in small business finance. It has as main objective to analyze the cash flow tool as a tool for financial management and specific process to describe the use of the Cash Flow tool objectives; analyze the feasibility of implementing the Cash Flow tool as an instrument of financial management and suggest proposals for suitability for deployment of Cash Flows as a financial management system. Facing these objectives the research uses the precedence of qualitative methodology and applies the instruments on-site visit, interview and questionnaire to collect data. Descriptive analysis that confront the theoretical basis and the data obtained from research is used. With the completion of the analysis the following results were achieved: description of business processes researched; identifying the needs and forms of control currently used and presentation of improvement measures for the adjustment of non-conformities identified. The study contributes to both the academic improvement by analyzing the real situation of the company, as well as it serves as a recommendation to companies embracing similar difficulties in financial management.","PeriodicalId":351031,"journal":{"name":"Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122788279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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