Empreendedorismo e planejamento financeiro: percepções financeiras das pessoas que abriram microempresas em Arapiraca no ano de 2018

Abstract

This work aims to identify as financial perceptions of microentrepreneurs who opened their microenterprises in 2018 in the city of Arapiraca-AL. A documentary research had Complementary Law No. 123/2006 as its main instrument. Theoretical research based on authors such as: Cordeiro and Ribeiro (2002); Katz (1955); Lucion (2005); Longenecker, Moore and Petty (2004); Lima and Tomé (2018); Maia et al. (2009); Miranda et. al (2011); Araújo et al. (2011); Kummer, Bromberger, Dondoni (2011) among others. The research instrument used was a questionnaire composed of 22 multiple-choice questions. For the application of the questionnaire, a sampling rate was obtained, which has a 95% confidence interval and an error of 7%, with the result of 139 elements participating in this research. For an analysis of the answers to the questionnaire, the descriptive analysis for each existing section will be used, thus obtaining the intended results through the satisfactory resolution of the central problem of this academic production. When performing the analysis of the responses obtained, it can be concluded that the commercial and service market are predominant among the companies surveyed. Although most microenterprises do not declare themselves indebted, it was possible to observe that they have their profits almost entirely committed to overheads, investing only a small part and controlling their spending inappropriately, which does not allow them to diagnose their failures, consequently aiming at a better progression in the financial area of the enterprise. High tax burden, interest rate and difficulty in attracting working capital were the difficulties in financial management most pointed out by the respondents of this research. It was also observed that most micro-enterprises do not have management concepts such as Mission, Vision and Values established, which is worrying, as this factor is of great importance for defining the purpose and identity of the enterprise, bringing more security and determination to its members. Another disturbing factor identified through the analysis of the responses to the questionnaire was the level of specific / professional knowledge in the financial area presented by the respondents, corroborating this factor, it should also be considered that the promotion of sharing of information is still little present in the researched enterprises. specific knowledge acquired, as well as, the infrequency of the analysis of the performance of the micro enterprise made by its managers. It is important to highlight that the majority of microentrepreneurs who opened their microenterprises in 2018 in Arapiraca-AL, already worked in this line of activity in an informal way before opting to formalize their enterprises.