A Influência da Gestão Financeira na Baixa Vida Útil das Empresas do Brasil
A Influência da Gestão Financeira na Baixa Vida Útil das Empresas do Brasil
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DOI: https://doi.org/10.22533/at.ed.4302528084
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Palavras-chave: Gestão Financeira; Mortalidade Empresarial; Sustentabilidade Empresarial.
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Keywords: Financial Management; Business Mortality; Business Sustainability.
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Abstract: This article analyzes the influence of financial management on the high mortality rate of businesses in Brazil, particularly micro and small enterprises (MSEs). The study, based on a bibliographic and documentary review, used a qualitative-quantitative approach to identify the causes of premature business closure and their relationship with financial management. The analysis revealed that poor financial management is a primary catalyst for business failure, even when other factors like high competition and economic instability are present. The most common errors include mixing personal and business finances, lack of cash flow control, making decisions based solely on revenue, and neglecting tax planning. The study concludes that these failures not only cause liquidity issues but also amplify the negative effects of external challenges. In contrast, the adoption of sound practices such as strict separation of finances, working capital planning, and financial indicator analysis is directly correlated with business longevity and resilience. The paper highlights the need for financial education and the use of simplified tools as essential measures for the sustainability of Brazilian MSEs.
- Jessik Galves Ribeiro
- Italo de Lira Lopes
- Afranio Correa Lima Junior