Revista de Gestão, Finanças e Contabilidade, Vol. 4, No 3 (2014)

Tamanho da fonte:  Menor  Médio  Maior


Ana Claudia Afra Neitzke, Romualdo Douglas Colauto, Veronica Eberle de Almeida


pThe analytical framework outlined in the case at hand presents a business woman facing management decisions that impact business’ financial welfare. Lacking funds for both venture opening and short and long term support strategies, Amelia often resorts to family resources, and as a result, the financial crisis gets worse. Inasmuch, the case illustrates the importance of using financial controls in small businesses. However, it does not limit itself to this, since it describes everyday situations directly related to these businesses. The crime of embezzlement is also contextualized by the case, regarding the poor attitude of the accounting professional. The situation narrated actually happened with an entrepreneur who, while not possessing managerial skills, decided to open a business. Although centered in the perspective of a single subject, the case above fits into the story of many Brazilian entrepreneurs - since the lack of managerial expertise reveals one of the main reasons factors related to mortality in these businesses. Fateful situations in the context of failures in management process and insufficient working capital of small enterprise may lead to the early death of business./p