A contabilidade da pequena e micro empresa brasileira e as instituições de crédito: uma contribuição ao estudo das informações contábeis e financeiras, aplicado a pequena e micro empresa com objetivo à obtenção de recursos junto às instituições financeiras

Abstract

Abstract: This dissertation is centered on the issue of accounting and financial information of small and micro companies, which is certainly the basis of the necessary tool for the evaluation of the economic and financial situation of these companies by the economic development agents; Financial Institution. It aims to address the problem of unavailability and credibility of this information in this segment, seeking to show what effort has been made by financial institutions to seek the information they deem necessary, and what some managers and credit analysts think. Based on this approach, it seeks to verify whether what is being done to obtain this information is satisfactorily supported by the available analysis and evaluation techniques and models. Specifically, it deals in detail with the structure of the Financial Statements, in order to provide a basis for the research, since accounting and financial information in its ideal form would be the very existence of the Statements and, therefore, emphasizes the importance and characteristic of each type of information. Subsequently, this study approaches the techniques and models of Matarazzo and Olinquevitch & Santi Filho for analysis and evaluation of Financial Statements; in order to verify the availability of important tools for evaluating the numbers of companies.In this way, it makes inferences about the adequacy of information collected by financial institutions from small and micro companies. Through an exploratory research, questionnaires were applied to credit analysts and managers of ten different banks and forms were collected to capture accounting and financial information from five credit institutions installed in Brazil; which are filled in by the credit requesting companies. Each of the forms, based on Descriptive Statistics, was observed regarding the incidence of requested data and compared with each other. Based on the Theory of the Structure of Financial Statements and on the Techniques and Models for Assessing the Economic and Financial Situation of Companies, it was possible to infer about the quality of the information requested in the forms and its adequacy. Subsequently, it was found that although there is a mechanism for collecting information, it is not adequate for the effective economic and financial evaluation of small and micro Brazilian companies. This situation may contribute to justify the difficulty of access to the credit market by this segment. In order to alleviate the burden of heavy social, labor, fiscal and tax bureaucracies, small and micro companies opt for simplified models of taxation, which allow the inexistence of bookkeeping and, consequently, of Financial Statements, generating their own exclusion of some benefits; like credit, for example.