Microempreendedor individual: análise sobre o uso da contabilidade em lojas de confecções na cidade de Palmeira dos Índios - AL

Abstract

The theme Microentrepreneurship is something recurrent in our daily lives and this is largely due to the socioeconomic changes that have occurred over time and that significantly impact our society. The main objective of this study was to trace the profile of individual microentrepreneurs, who work in the clothing sector of the municipality of Palmeira dos Índios, identifying the benefits provided after the formalization of their business. A field research was conducted, collecting the data directly in the Palmeira dos Índios trade, where it was possible to identify that 80% of the MEIs that answered the questionnaire are female, 70% have a complete high school level, 20% have a higher education level and 10% have completed elementary education. As for the time of formalization of its business, 60% have 2 years of formalization, 20% 4 years, 10% until years and 10% more than 6 years. Regarding knowledge, accounting monitoring and use of some tool that assists in management, the MEIs demonstrated that they do not have sufficient knowledge about accounting, do not have adequate monitoring and mostly do not use management tools. Thus, the study proves to be essential, because it seeks to trace the profile of the Individual Microentrepreneur of the clothing sector, from the city of Palmeira dos Índios, and his perception, about the importance of the formalization of his business and the importance of accounting for the enterprises.