Da instabilidade à eficiência: uma revisão bibliográfica das estratégias de gestão financeira para a longevidade das micro e pequenas empresas

Abstract

This study investigates financial management strategies for micro and small enterprises (MSEs) within the Brazilian context, focusing on overcoming instabilities and promoting sustainable development. The research, qualitative and exploratory in nature, is based on a systematic literature review encompassing academic articles, books, and publications from entities such as SEBRAE, published between 2000 and 2025. The theoretical framework discusses the characterization of MSEs, the managerial challenges they face, and financial management tools, emphasizing cash budgeting and working capital management as vital instruments for planning and control. The analysis of the reviewed materials demonstrates that, although external factors and economic crises act as catalysts for vulnerability, the primary cause of early mortality in these organizations lies in internal management inefficiency and the commingling of personal and business assets. It is concluded that the survival of MSEs requires replacing empirical approaches with data-driven technical decisions, highlighting the strategic role of accounting professionals not merely in fulfilling tax obligations, but as essential consultants for business longevity.