PRINCIPAIS FATORES DA MORTALIDADE PRECOCE DAS MICRO E PEQUENAS EMPRESAS SOB A ÓTICA DO CONTADOR NA CIDADE DE TEÓFILO OTONI

Abstract

Given the finding that there is a high number of micro and small companies (MPEs) that close their activities shortly after they were established, the objective of this article is to identify, from the perspective of the accountant, the determining factors for the early mortality of micro and small businesses in the city of Teófilo Otoni – MG. According to the Yearbook of Labor in Micro and Small Enterprises (SEBRAE, 2008), in Brazil micro and small companies represented 97.5% of the total number of companies incorporated in the country, directly contributing to the economy, generating jobs and income. However, 22% of these companies declare bankruptcy before completing the first two years of existence. There are several causes that lead micro and small companies to failure, among them we can mention managerial failures, economic factors, excessive expenses, lack of market knowledge, among others. Therefore, a bibliographical research was carried out in order to verify the various determining factors for business failure and the necessary measures to prevent this from happening. It was concluded that several factors contribute to the early mortality of micro and small companies, but that a better relationship between accountant and manager could mitigate the chances of an enterprise failing in the initial years of its activity.