A Importância do gerenciamento do fluxo de caixa e da observância do princípio da entidade para o Microempreendedor Individual (MEI) – um estudo em Vicentina/MS

Abstract

The study addresses the figure of the Individual Micro entrepreneur (MEI) in the municipality of Vicentina / MS, aiming to analyze and understand the importance of cash flow management and compliance with the principle of the entity, emphasizing the main problems of management faced, also evidencing the main impacts generated on the company's cash flow with the arrival of the Covid-19 Pandemic. This is bibliographic research and survey, with a quantitative and qualitative approach, which was carried out by applying a questionnaire to a sample of 12 (twelve) MEIs. Thus, the main results obtained were: 58% of the MEIs are male gender, the main economic activity developed is the trade of clothing and accessories, where 83.33% were formalized due to the low tax burden. Regarding the controls used by the MEIs to manage cash flow, 33.33% use only financial planning. As for the difficulties in the administration business process and planning, 41.67% said they did not have difficulties to administer, while 50% have encountered difficulties planning because do not have an emergency financial reserve. Regarding the observance of the principle of the entity, 66.67% stated that they make the separation between personal and company. Regarding the financial impacts caused by the pandemic, 58.33% were affected due to the reduction in sales and/or the provision of services due to the decrease in the number of customers with the restrictive measures adopted.