A utilização de indicadores financeiros como suporte à tomada de decisões estratégicas em MPEs do triângulo crajubar

Abstract

Analyzes the use of financial indicators as support for strategic decision-making in micro and small enterprises (MSEs) located in the CRAJUBAR Triangle (Crato, Juazeiro do Norte, and Barbalha). This is a descriptive and exploratory study with a quantitative approach, conducted through the application of a structured online questionnaire sent to 921 companies, resulting in a final sample of 18 respondents. The results reveal that, although most organizations regularly monitor indicators, management is strongly centralized in the owner, whose predominant level of technical knowledge is classified as basic. It is observed that the use of financial metrics, with emphasis on cash flow, is concentrated on short-term operational decisions, such as expense control and pricing, to the detriment of long-term strategic planning.It is concluded that, despite the recognition of the importance of indicators and the high interest in technical training, management in the analyzed MSEs still requires greater professionalization to overcome dependence on intuitive decisions, considering, however, the limitations arising from the sample size, which restrict the generalization of the results.