Microempreendedor individual (MEI) e perspectivas de gestão: um estudo no centro popular de compras de Santana do Livramento ( RS)

Abstract

In 2008 the Individual Micro-entrepreneur (IME) emerged, that juridical category provides a number of advantages as a stimulus to entrepreneurship and formalization. It is considered that this type of enterprise is very important to the Brazilian economic and social development because it generates income distribution and employment. In this context, researches point out that one of the possible causes for the enterprise mortality would be the lack of knowledge in the financial area. In this scenario, this study aimed to analyze the financial growth of entrepreneurs registered in Complementary Law n. 128/08 which regulates the IME. It sought to analyze the concepts and regulations of this juridical category and check in practice the importance of legislation and financial management, as well as their tools. This research was exploratory and descriptive, with a qualitative approach, and it had as method the case study with a group of eight workers registered as Individual Micro-entrepreneur, located in Popular Centre Shopping of Sant'Ana do Livramento, Rio Grande do Sul. The data were collected through a semi-structured interview. The results found that the Individual Micro- entrepreneurs respondents are very satisfied with the law, mainly because they are insured by the Social Security and safety in case of inspection. It is concluded that the vast majority of these entrepreneurs do not use any type of financial administration tool, but it could be a means for obtaining a financial growth according to their perspectives