A gestão financeira e sua implicação no desempenho do negócio dos empreendedores no ramo da beleza da cidade de Sant’Ana do Livramento-RS

Abstract

With the focus on the management of small businesses and the importance of the entrepreneur to the country's economy, this dissertation aimed to evaluate financial management and its implication in the business performance of entrepreneurs in the beauty sector in the city of Sant 'ana do Livramento / RS. In order to reach the proposed objectives, a descriptive research was developed with a qualitative approach, conducted by the Action Research method, consisting of three stages: initial interview, experience of financial control and final interview, carried out between August and December 2017 with four beauty entrepreneurs, three in the hairdressing activity and one in the activities of manicure, pedicure and epilator. The Action Research method proved to be conducive to carrying out the research, since it established the intention of assisting entrepreneurs in the detection of problems related to financial management and also to other matters inherent to business administration. In characterizing entrepreneurs and their businesses, microentrepreneurs who owned beauty salons were identified, who already had familiarity with the industry and started their entrepreneurship with their own capital, having them as sole source of income. As a result, it was found initially that three of the four entrepreneurs did not know the financial management of their businesses, ignoring from the values of inflows and outflows of cash to financial results. Based on the initial interview, a financial control experience was proposed and carried out during the three-month period, within the beauty salons of the entrepreneurs, which enabled, according to the participants' reports, a better organization and greater vision of the financial results, which evidences the adequacy of actions to the reality of their business, at the time of the research. It was also possible to verify at the end of the experience, through participant observation, that the entrepreneurs showed greater awareness of the importance of knowing the financial results for decision making. Regarding performance, it was evidenced that, without a systematic to carry out records and without control methods, the numbers of the company and, consequently, the financial performance of the business are not known. Thus, it can be concluded that financial management implies a significant performance of the business, in the case of participating entrepreneurs. However, the lack of knowledge about finance was not a determining factor for the establishment of its business in the market. The results obtained in this research can contribute to the extrapolation of this experience in other small businesses.