Analysis of individual micro-entrepreneur vision from the perspective of financial management
Autor(a) principal: | |
---|---|
Data de Publicação: | 2018 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Brazilian Journal of Operations & Production Management (Online) |
Texto Completo: | https://bjopm.org.br/bjopm/article/view/337 |
Resumo: | In the business world, the management of an organization calls for the development of information to support decisions. However, this is not a reality for a significant part of micro and small enterprises in Brazil, as several studies have shown. On this theme, with a focus on individual micro-entrepreneurs, the present study investigated how these businesspeople manage their finances and development. Methodologically, the study was supported by field research with 21 entrepreneurs in different business segments from the city of Volta Redonda (Rio de Janeiro state). Results indicated that 19% of respondents do not control cash flow and 76% do not analyze their financial results. Of those that use some kind of control, 67% monitor their finances by handwritten notes in notebooks. Regarding the sales forecast, less than half of the surveyed people do this type of control. Therefore, the surveyed micro-entrepreneurs need to develop financial and accounting management systems, focusing on a better financial control of their businesses. Although not conclusive, we believe the results obtained are related to the respondents’ low level of education. |
id |
ABEPRO_45694b2334cf79145b26c5e4c7f2e196 |
---|---|
oai_identifier_str |
oai:ojs.bjopm.org.br:article/337 |
network_acronym_str |
ABEPRO |
network_name_str |
Brazilian Journal of Operations & Production Management (Online) |
repository_id_str |
|
spelling |
Analysis of individual micro-entrepreneur vision from the perspective of financial managementIndividual micro-entrepreneurMicro and small enterprisesEntrepreneurshipFinancial and accounting managementIn the business world, the management of an organization calls for the development of information to support decisions. However, this is not a reality for a significant part of micro and small enterprises in Brazil, as several studies have shown. On this theme, with a focus on individual micro-entrepreneurs, the present study investigated how these businesspeople manage their finances and development. Methodologically, the study was supported by field research with 21 entrepreneurs in different business segments from the city of Volta Redonda (Rio de Janeiro state). Results indicated that 19% of respondents do not control cash flow and 76% do not analyze their financial results. Of those that use some kind of control, 67% monitor their finances by handwritten notes in notebooks. Regarding the sales forecast, less than half of the surveyed people do this type of control. Therefore, the surveyed micro-entrepreneurs need to develop financial and accounting management systems, focusing on a better financial control of their businesses. Although not conclusive, we believe the results obtained are related to the respondents’ low level of education.Brazilian Association for Industrial Engineering and Operations Management (ABEPRO)2018-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed Articletext/htmlapplication/pdfhttps://bjopm.org.br/bjopm/article/view/33710.14488/BJOPM.2018.v15.n2.a2Brazilian Journal of Operations & Production Management; Vol. 15 No. 2 (2018): June, 2018; 182-1922237-8960reponame:Brazilian Journal of Operations & Production Management (Online)instname:Associação Brasileira de Engenharia de Produção (ABEPRO)instacron:ABEPROenghttps://bjopm.org.br/bjopm/article/view/337/589https://bjopm.org.br/bjopm/article/view/337/617Copyright (c) 2018 Brazilian Journal of Operations & Production Managementinfo:eu-repo/semantics/openAccessde Amorim Braga, Fabrício Josede Souza Silvestre, FabianoOliveira, Ualison Rébula2021-07-13T14:14:36Zoai:ojs.bjopm.org.br:article/337Revistahttps://bjopm.org.br/bjopmONGhttps://bjopm.org.br/bjopm/oaibjopm.journal@gmail.com2237-89601679-8171opendoar:2023-03-13T09:45:13.036609Brazilian Journal of Operations & Production Management (Online) - Associação Brasileira de Engenharia de Produção (ABEPRO)false |
dc.title.none.fl_str_mv |
Analysis of individual micro-entrepreneur vision from the perspective of financial management |
title |
Analysis of individual micro-entrepreneur vision from the perspective of financial management |
spellingShingle |
Analysis of individual micro-entrepreneur vision from the perspective of financial management de Amorim Braga, Fabrício Jose Individual micro-entrepreneur Micro and small enterprises Entrepreneurship Financial and accounting management |
title_short |
Analysis of individual micro-entrepreneur vision from the perspective of financial management |
title_full |
Analysis of individual micro-entrepreneur vision from the perspective of financial management |
title_fullStr |
Analysis of individual micro-entrepreneur vision from the perspective of financial management |
title_full_unstemmed |
Analysis of individual micro-entrepreneur vision from the perspective of financial management |
title_sort |
Analysis of individual micro-entrepreneur vision from the perspective of financial management |
author |
de Amorim Braga, Fabrício Jose |
author_facet |
de Amorim Braga, Fabrício Jose de Souza Silvestre, Fabiano Oliveira, Ualison Rébula |
author_role |
author |
author2 |
de Souza Silvestre, Fabiano Oliveira, Ualison Rébula |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
de Amorim Braga, Fabrício Jose de Souza Silvestre, Fabiano Oliveira, Ualison Rébula |
dc.subject.por.fl_str_mv |
Individual micro-entrepreneur Micro and small enterprises Entrepreneurship Financial and accounting management |
topic |
Individual micro-entrepreneur Micro and small enterprises Entrepreneurship Financial and accounting management |
description |
In the business world, the management of an organization calls for the development of information to support decisions. However, this is not a reality for a significant part of micro and small enterprises in Brazil, as several studies have shown. On this theme, with a focus on individual micro-entrepreneurs, the present study investigated how these businesspeople manage their finances and development. Methodologically, the study was supported by field research with 21 entrepreneurs in different business segments from the city of Volta Redonda (Rio de Janeiro state). Results indicated that 19% of respondents do not control cash flow and 76% do not analyze their financial results. Of those that use some kind of control, 67% monitor their finances by handwritten notes in notebooks. Regarding the sales forecast, less than half of the surveyed people do this type of control. Therefore, the surveyed micro-entrepreneurs need to develop financial and accounting management systems, focusing on a better financial control of their businesses. Although not conclusive, we believe the results obtained are related to the respondents’ low level of education. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-06-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://bjopm.org.br/bjopm/article/view/337 10.14488/BJOPM.2018.v15.n2.a2 |
url |
https://bjopm.org.br/bjopm/article/view/337 |
identifier_str_mv |
10.14488/BJOPM.2018.v15.n2.a2 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://bjopm.org.br/bjopm/article/view/337/589 https://bjopm.org.br/bjopm/article/view/337/617 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Brazilian Journal of Operations & Production Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Brazilian Journal of Operations & Production Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
text/html application/pdf |
dc.publisher.none.fl_str_mv |
Brazilian Association for Industrial Engineering and Operations Management (ABEPRO) |
publisher.none.fl_str_mv |
Brazilian Association for Industrial Engineering and Operations Management (ABEPRO) |
dc.source.none.fl_str_mv |
Brazilian Journal of Operations & Production Management; Vol. 15 No. 2 (2018): June, 2018; 182-192 2237-8960 reponame:Brazilian Journal of Operations & Production Management (Online) instname:Associação Brasileira de Engenharia de Produção (ABEPRO) instacron:ABEPRO |
instname_str |
Associação Brasileira de Engenharia de Produção (ABEPRO) |
instacron_str |
ABEPRO |
institution |
ABEPRO |
reponame_str |
Brazilian Journal of Operations & Production Management (Online) |
collection |
Brazilian Journal of Operations & Production Management (Online) |
repository.name.fl_str_mv |
Brazilian Journal of Operations & Production Management (Online) - Associação Brasileira de Engenharia de Produção (ABEPRO) |
repository.mail.fl_str_mv |
bjopm.journal@gmail.com |
_version_ |
1797051460514480128 |