Microempreendedor individual: uma análise sobre a utilização do controle de fluxo de caixa em Palmeira dos Índios - Alagoas

Abstract

Due to the high number of informal enterprises in the country, complementary law 128/2008 was created which deals with the individual microentrepreneur with the intention of removing small entrepreneurs from the informal sector, guaranteeing them rights to benefits and in return generating an increase in the collection of taxes. According to SEBRAE, financial managers need to be prepared for new challenges and competently manage the company's financial resources. In this research it was verified if the individual microentrepreneurs of Palm of the Indians use the information of the cash flow for the decision making. To reach this objective, an exploratory research was carried out, through a survey using a structured questionnaire and starting from a quantitative approach. The exhibition was composed by 32 Individual Microentrepreneurs, who have a fixed establishment in the city of Palmeira dos Índios and who stated that they know the cash flow control tool in some way, being a prerequisite to participate in the research. The main results showed that the great majority of the MEI'S feel difficulties in the management of their enterprises, in addition, it was also noticed that the schooling of most of them is secondary education, in relation to the financial part, it was evidenced that not all records of inflows and outflows of financial resources are made and that some use traditional means such as notebooks, which makes it impossible or ineffective to make decisions based on these data.