Gestão do capital de giro como instrumento de controle para as microempresas e empresas de pequeno porte de São Luís-MA

Abstract

In the globalized world in which we live, there are several factors that can influence the success or failure of organizations. Among some, it can be said that managerial information is considered as one of the main tools within a company and working capital management is truly relevant. In view of the above, this work presents the following problem: does working capital management have a significant influence on the continuity or discontinuity of micro and small companies in São Luís, capital of Maranhão? The general objective of this research is to understand how Brazilian micro and small companies manage working capital, as well as whether this management influences the continuity or discontinuity of these companies located in São Luís. The methodology used in this work was bibliographic, documentary, and qualitative research. Research were carried out in various works, such as articles, books, monographs, theses, dissertations, books, and websites with scientific rigor relevant to the subject in question. Based on the study, working capital has specific characteristics that are important for the economic and financial development of micro and small businesses. It was also verified that the working capital intensifies the turnover of the company's financial resources, allowing it to prolong its operational activities. In view of this, it is understood that working capital is an essential tool for the progress and development of micro and small companies, as it promotes adequate and sufficient movement so that the company can meet its financial commitments.