Tool for Management Work of Micro and Small Entrepreneurs

  • Lucas Freire Terra Universidade do Estado de Minas Gerais (UEMG)
  • Taila Mariana de Moura Universidade do Estado de Minas Gerais (UEMG)
  • Bruno Correa Francisco Universidade do Estado de Minas Gerais (UEMG)
  • Karen Kevelin Ferreira Santos Universidade do Estado de Minas Gerais (UEMG)
  • Davi Lemos Reis Universidade do Estado de Minas Gerais (UEMG)
Keywords: Micro and small enterprises, Management control, Control tools, Entrepreneurship, Management work

Abstract

This paper presents an extension activity aimed at implementing management control tools in micro and small enterprises. These businesses face limitations in accessing resources, knowledge, and techniques to implement these tools, which are identified as vital for long-term financial viability. Thus, the main objective of the action was to implement management control tools in micro and small enterprises, along with secondary objectives such as understanding their management, training managers, and monitoring the effectiveness of the tools. The methodology for developing the action was divided into three stages: development of tools such as spreadsheets for financial control; implementation with support for managers; and follow-up for feedback and adjustments. The impact on the community was the provision of access to formal control activities, increased manager awareness, contributed to economic equity, and reinforced the university's commitment to civic engagement. In terms of student training, they reported gains such as more practical experience and application of theoretical knowledge, improved ability to solve real problems, development of social skills, and building a network of relationships with entrepreneurs. Finally, the action achieved the goal of training managers and enabling improvements in the management process. The positive impacts were evident for both managers and students. However, it is important to note the need for more extended monitoring and publicity so that the action could benefit more participants, and it is also suggested that these actions continue for regional development and the pursuit of economic equity.

Author Biographies

Lucas Freire Terra, Universidade do Estado de Minas Gerais (UEMG)

Graduando do curso de Ciências Contábeis da Universidade do Estado de Minas Gerais (UEMG).

Taila Mariana de Moura, Universidade do Estado de Minas Gerais (UEMG)

Graduanda do curso de Ciências Contábeis da Universidade do Estado de Minas Gerais (UEMG).

Bruno Correa Francisco, Universidade do Estado de Minas Gerais (UEMG)

Graduanda do curso de Ciências Contábeis da Universidade do Estado de Minas Gerais (UEMG).

Karen Kevelin Ferreira Santos, Universidade do Estado de Minas Gerais (UEMG)

Graduanda do curso de Ciências Contábeis da Universidade do Estado de Minas Gerais (UEMG).

Davi Lemos Reis, Universidade do Estado de Minas Gerais (UEMG)

Professor do Departamento de Ciências Gerenciais Aplicadas da Universidade do Estado de Minas Gerais (UEMG).

Published
2024-06-01
How to Cite
TERRA, L. F.; MOURA, T. M. DE; FRANCISCO, B. C.; SANTOS, K. K. F.; REIS, D. L. Tool for Management Work of Micro and Small Entrepreneurs. EntreAções: dialogues in extension, v. 4, n. 2, p. 45-56, 1 Jun. 2024.