Planejamento sucessório: alternativa para evitar a falência das empresas familiares após a morte do gestor

Abstract

The present work aims to understand what family businesses are and why the lack of succession planning is the main cause that lead them to bankruptcy after the founding manager's death. It so happens that dealing with succession planning is still seen by many as a taboo. In addition, there is also a lack of ability of the family manager to effectively organize the succession and, moreover, it is added that the lack of succession planning attracts the natural procedure that must be followed in the molds of the existing legislation, which is the probate inventory, which has several costs that make it expensive, time-consuming and, therefore, ineffective from the point of view of business succession. At this point, it is intended to understand 4 (four) types of succession planning available to the founding manager: the will testament, the donation, the private pension and the family holding. In front of the identification of the species, the objective is to compare them with the judicial inventory, to find out if, in fact, there are advantages in carrying out a planning. For this, the methodology of bibliographic research will be used, as for the objectives it is exploratory research, as the purpose is an applied research, with a qualitative approach. A continuous act, it seeks to analyze the species of succession planning against the main causes that lead to family businesses going bankrupt to discover the most effective alternative available to the founding manager. That said, we seek to understand whether the most effective alternative of succession planning allows its implementation in the face of the reality experienced in Brazil.