WORKING CAPITAL MANAGEMENT AND DEVELOPMENT OF THE SELLING PRICE PRACTICED BY MICRO AND SMALL ENTERPRISES
The purpose of this article is to verify that the managers of micro and small businesses know and use management of working capital and the pricing of their products, goods and services. In order to achieve this goal, there was a review of the literature on working capital management and sales prici...
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| Principais autores: | , , , , |
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| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/8558 |
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| Resumo: | The purpose of this article is to verify that the managers of micro and small businesses know and use management of working capital and the pricing of their products, goods and services. In order to achieve this goal, there was a review of the literature on working capital management and sales pricing, investigating the amplitude both in theory and in practical field. With respect, the methodology was carried out a field survey with face-to-face interviews and semi-structured in nine companies operating in the commercial, industrial and services, located in the municipalities of Jundiai, Campo Limpo Paulista and Jarinu, belonging to Jundiai urban cluster. The survey results reveal that despite the little knowledge that entrepreneurs have on working capital management, the vast majority (89%) makes reserves to meet possible financial difficulties. With regard to the pricing of their products, goods and services, companies adopt the criteria to calculate the direct costs and add a margin between 20% and 50%. Another point visible in the results was the lack of guidance that microentrepreneurs of their counters, causing them to make decisions based primarily on intuition and sensitivity more than knowledge.Keywords: Working Capital Management, Selling Price, Micro and Small Enterprises. |
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