Gestão do capital de giro em micros e pequenas empresas de Itapejara D’Oeste - PR

Abstract

The present work was focused on the management of working capital in micro and small enterprises (SMEs). The objective of this study was to identify the perception of managers of SMEs on the management of working capital, choosing as a regional delimitation the municipality of Itapejara D'Oeste - PR, in addition to the research being limited only in the sectors of clothing, footwear, furniture and supermarket . In this study using the quantitative approach, 27 questionnaires were applied, and the procedures were classified as a survey, being a descriptive study with primary data. The main results showed that the companies are mostly experienced due to having more than 5 years of market. The managers' perception of working capital averaged 8.5. Most managers have completed tertiary education. It was observed that the MPEs have a good financial health, most of which do not use short- and long-term financing. Most of the organizations in the surveyed sample carry out inventory control, in addition to controlling the accounts receivable, and 81.48% of the MPEs have a computerized system to perform such controls, which facilitates the.