Proposta de ferramenta de controle financeiro para gestores de pequenas empresas

Abstract

This research aimed to proposal a simplified financial control tool, to managers from small firms, can manage with more efficient their resources. It is motivated by the concern to support them on the major necessities and difficulties that they find at the moment to manage the firm’s finances. The option by this theme reveals the importance from small manager to have a financial control inside the firm, capable of supplying informational necessities and helps him to improve their capacity of managing the finances. The research is the applied nature, with a qualitative and descriptive approach, and was developed between April and June 2018, in Santa Maria city, RS. The model, developed literature-based, was submitted by accountants and small firm managers analysis, by interviews; compose by 6 questions from the interviewed information, 6 from the firm and 9 from financial controls. It is noted that most managers have some knowledge of the financial transactions that occur in the firm, but that most have difficulty in the accounting nomenclature and do not understand about liquidity and profitability indicators. In the end, was created the last version of the tool with proposed modifications from interviewed, capable to contribute to small firm managers and to the use from accountants. It is suggested that further research and extension projects be undertaken to improve and apply the tool within small firms.