Análise do conhecimento sobre plano de negócios em micro e pequenas empresas do setor de panificação e confeitaria

Abstract

At the time of starting a business or in the course of operating the same, there are many details to be observed for efficient management, such as initial investment, customer, location, suppliers, easier access to business credit, tax framework, competition, legislation applied to the sector, knowledge of future economic expectations, among others, which can be viewed in direct business plan or indirectly. Thus, this study aims to examine knowledge about the business plan tool by the micro and small enterprises active in the bakery and confectionery sector in the city of Santa Maria/RS. For this, a bibliographic search in order to get theoretical knowledge about entrepreneurship was held micro and small businesses, general and management accounting, business planning, business plan, as well as its importance, target audience and structuring, as well as a brief explanation of the bakery and confectionery sector. Regarding methodology, this study is characterized as descriptive and field research. To collect data, we used the questionnaire technique, applied to micro and small bakeries and pastry shops. Analysis of the results shows that entrepreneurs, by setting up or acquiring a company does not hold great knowledge about this instrument, but tend to produce it throughout the business existence. It found also that managers do not know all the utility that the business plan has to offer, a situation that must be improved.