MAPPING OF MANAGEMENT CONTROLS FOR FINANCIAL SUSTAINABILITY

Abstract

The objective of this study sought to map which management controls were used so that micro and small companies did not have their activities closed during the pandemic period. The sample included companies operating in the ready-to-eat food trade, located in the municipality of Jaboatão dos Guararapes, metropolitan region of Recife/PE. Qualitative research was carried out through prior selection of companies that suited the profiles. A priori, an exploratory method was used in order to understand the profiles of micro and small companies and entrepreneurs, through a questionnaire with 22 managers, using the Google Forms platform. Afterwards, an interview was carried out with a specific manager to verify how he made his decisions and what were made during the pandemic period. The results point to the following decisions: reducing the number of employees, cuts in advertising and marketing expenses, as well as in the purchase and use of inputs, renegotiation of debts with suppliers and payment of tax obligations on time. The contribution of this study is to provide information to support micro and small companies in contingency situations, in addition to promoting future studies on the topic.