Impactos da pandemia do covid-19 na gestão financeira de curto prazo das micro e pequenas empresas de Conselheiro Pena – MG.

Abstract

The objective of this work is to analyze how the COVID-19 pandemic affected the short-term financial management of micro and small companies in the city of Conselheiro Pena (MG). Exploratory research was carried out, with a qualitative approach, through a multiple case study of micro and small companies. The result was both negative and positive, but the companies analyzed can be considered successful cases because they continued their activities and showed a good recovery in the year 2022. The information was collected through interviews with managers, from the application of a semi-structured questionnaire, where the chosen companies, from different segments and different years of operation, were adopted to assess the effects of the pandemic in different situations. It was found that financial management is carried out by the entrepreneurs themselves, and only one of the companies studied had a manager with knowledge and training in the financial area, with training in accounting sciences. However, with all the current events, the pandemic caused a change in the commercial scenario, companies had to adapt to the sanctioned decrees, aimed at combating and preventing the coronavirus, due to this fact the billing decreased, there was an accumulation of deficits and difficulty companies generating sufficient capital to pay them off. It also showed that the analysis of the need for working capital, which was previously underestimated or even ignored by companies, started to receive the necessary attention. As a result, the impact of the Coronavirus pandemic was mostly negative for companies, including the drop in revenue and changes in the way companies operate. But there was also a positive impact, as they allowed managers to identify opportunities to expand their sales and service channels, gain greater visibility with the public, explore the reach of social networks and increase revenue.