Utilização de instrumentos de planejamento financeiro estratégico em pequenas e médias empresas no estado do Paraná

Martins, Paulo Emílio Matos
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This work assesses the current strategic models and their applicability to small business regarding to financiaI viability of the projects that dispose about this topic. Research has been carried out through an analysis of the current literature, coped with the applicable feasibiIity studies. The objetive set forth is the investigation of the influence and operational conditions of the current strategic mo deis in liquidity of small business, so as to transform the data of such basic financiai analysis is strategic tools to minimize risks. The method utilized was the investigation of strategic planning literature and decision-making financiaI analysis. The apIication of theory was through an objective quiz, with questions encompassing the strategic concepts present in companies, their perspectives towards financiaI issues and the availability of concepts for strategic planning projects. The results show the existence of various concepts and rhetoric guide lines, yet an investigation of the financiaI conditions reveaIed a Iow profit margin for investiments in the strategic area. Yet, as the third question reveals, even though companies are aware of the subject, the existing concepts are not being utilized. The conclusions demonstrated that the small business object of this study offer conditions for strategic deveIopment through adaptations, regarded by theory as a valid procedimento Yet the concepts of such adaptations must be evaluated in Iight of the perspective of financiaI feasibiIity and the compositions of capital costs to be utized. This leads to implantation of the strategic adaptation, besides the utilization of basic financiaI tools and a risk assessment criterion, which are extremely compatible with the size of companies and with strategic doctrines as well. Thus, the hypothesis stipulated through this study demonstrated compatibility with the research, givem that the current theory has proven to be unfeasible for managers, or still, unfit for the cases discussed. Thetext and the research show that for small business, the solution is strategic adaptation with the viability study and, not merely the acceptance of current strategic models.

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