A utilização das ferramentas da gestão financeira nas empresas: análise das micro e pequenas empresas da cidade de Pato Branco no sudoeste do Paraná

Abstract

The strong market growth causes firms need to be constantly updated to improve their manufacturing processes and marketing. The implementation of methods that assist entrepreneurs in business management becomes essential for companies seeking greater competitiveness and continuity of activities. Hence, the aim of this study was to ascertain by the micro and small enterprises in the city of Pato Branco - PR, which financial management tools are used as a form of assistance for entrepreneurs in control and decision making. The methodology used for this research was a descriptive exploratory. To collect data, a questionnaire was sent via email to 403 businesses in the city of Pato Branco in the period from June 16 to July 11, 2014 was used The results showed that micro and small businesses make use of some type of financial management tool such as: control of accounts payable and receivable, bank control, expense control, inventory control, etc., as an aid in control of its processes, but lack of knowledge and interest among managers, it is worrying in relation to decision making of managers and hence the survival of these firms.