Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The marketing universe of micro and small enterprises is widely competitive, which will be absorbed those that have higher quality and competence. In the quest for excellence, enterprises resort to administrative tools that can help achieve your goals. When it comes to goals, strategic planning is used because the interpretation it makes of the environment, guiding and adapting the organization the most appropriate way to achieve them. However, the micro and small business almost does not use the technique and the main reason is the difficulty of implementing the method. Under this scenario, this research seeks to evaluate implementation models of strategic planning in order to design a suitable model to the reality of micro and small Brazilian company, enabling it to implement this management technique efficiently and effectively for these organizations. To design this study, we used quantitative, qualitative, exploratory and descriptive methods. As a qualitative, the case study was the appropriate methodology for validation of the model, it was implemented in a small business. And to analyze the relationship between the micro and small enterprise with strategic planning an interview was conducted with 28 companies of this size. The proposed method has met the main requirement of ease of deployment of strategic planning, for the company where it was applied, there was no difficulty or excessive time to complete the steps proposed, in addition, it contributed to the reduction of administrative problems in these companies, as lack delegation and the difficulty of evaluating their strategies. / O universo mercadológico das micro e pequenas empresas são amplamente competitivos, onde serão absorvidas aquelas que apresentarem maior qualidade e competência. Na busca pela excelência, as empresas lançam mão de ferramentas administrativas que possam contribuir para alcançar seus objetivos. Quando se fala em objetivos, o planejamento estratégico é utilizado devido à interpretação que ele faz do ambiente, guiando e adaptando a organização da forma mais apropriada para alcançá-los. No entanto, a micro e pequena empresa quase não utiliza a técnica e a principal causa é a dificuldade de implementação do método. De acordo com esse cenário, essa pesquisa busca avaliar os modelos de implementação do Planejamento estratégico, visando desenhar um modelo adequado à realidade da micro e pequena empresa brasileira, possibilitando-lhe a implementação desta técnica de gestão de forma eficiente e eficaz para essas organizações. Para delineamento desse trabalho, foram utilizados métodos quantitativo, qualitativo, exploratório e descritivo. Como qualitativo, o estudo de caso foi à metodologia apropriada para validação do modelo, ele foi implementado em uma pequena empresa. E para analisar a relação da micro e pequena empresa com o planejamento estratégico foi realizada uma entrevista com 28 empresas desse porte. O método proposto atendeu ao requisito principal de facilidade na implantação do planejamento estratégico, pois na empresa onde ele foi aplicado, não houve dificuldade nem tempo excessivo para concluir as etapas propostas, além disso, ele contribuiu para redução de problemas administrativos nessas empresas, como falta de delegação e dificuldade de avaliação de suas estratégias.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work had as main theme relate entrepreneurship to the survival of micro and small businesses in the state of Rio Grande do Sul. The overall goal was to bring arguments to the entrepreuners in order to potentializing the possibilities of success at opening of micro and small busines. To achieve proposed goal, this research was divided into two stages, each of these stages is presented in this document as a scientific paper. Initially it was performed a study that aims to identify the average rate of companies extinct in the five conties with the largest number of habitants of Rio Grande do Sul, except for the capital, Porto Alegre, and its metropolitan area. In the work s second stage the goal was to identify the mais factors that cause mortality of micro and small enterprises in the central region of the state of Rio Grande do Sul. The results demonstrated the hardest hit sectors of activities and interferences of the main factors causing mortality in companies compromising the development of the cities studied. / Este trabalho teve como tema principal relacionar o empreendedorismo com a sobrevivência das micro e pequenas empresas - MPEs no estado do Rio Grande do Sul- RS. Para isso, o objetivo geral foi trazer argumentos para os empresários, a fim de potencializar as possibilidades de sucesso na abertura de MPEs. Para atingir o proposto, a pesquisa foi dividida em duas etapas, sendo cada uma delas apresentadas no formato de artigo científico. Inicialmente foi realizado o levantamento do número de empresas constituídas e extintas nos cinco municípios mais populosos, exceto a capital, Porto Alegre e a região metropolitana. Após, fez-se o levantamento dos principais fatores causadores da mortalidade das MPEs na região central do RS. Os resultados demonstraram os setores de atividades mais atingidos e a interferência dos principais fatores causadores da mortalidade nas empresas comprometendo o desenvolvimento dos municípios estudados.

Micro, Small and Medium sized enterprises (MSMEs) represent 99.9% of businesses in the UK and they face significant challenges with regards to start-up, survival and growth. Their ability to deal with these challenges is assisted, in some cases, by the provision of business support funded by the public sector. Unfortunately, despite the volume of such businesses, there remains a significant lack of qualitative data into the MSME sector, and their use of university led business support. This thesis examined the business support agenda, the support needs of MSMEs, the role of universities in the provision of business support, and the needs of public funding bodies, with regards to economic sustainability and growth in the West Midlands. The choice to focus on the West Midlands region was largely pragmatic; the researcher has existing relationships with the small business community and University networks within the region allowing for a comparable study of stakeholders with similar environmental, political and economical challenges. Whilst the findings are therefore in relation to the West Midlands region, they have been compared to secondary data and theoretical frameworks in order to propose a contribution, which is applicable to a wider audience. The thesis adopted an exploratory, interpretivist methodology with an emphasis on the practical importance of the research results. Through an explanatory sequential mixed methods approach, surveys were used to collect data from MSME business owners, followed by in-depth interviews with university staff in order to produce institutional case studies. The surveys with MSME owners identified a need for support that was free, local, face-to-face and delivered by an organisation with a good reputation for delivering business support. The survey data also indicated confusion amongst MSME owners about the availability of support from universities, as well as questions around the quality of support provided by universities and its impact. The interviews, and case studies, revealed a significant level of interest, and a feeling of responsibility, from universities towards supporting the MSME community. However there were consistent challenges around funding, sustainability, resources, flexibility of delivery, and the longevity of any enterprise strategy. The research makes a useful contribution to knowledge through the development of multiple case studies and the development of a conceptual framework for a sustainable system of university led, MSME business support. The model, and analysis, considers the detailed experiences, challenges and opportunities from the stakeholders and proposed a sustainable support system. This contribution to literature provides a unique perspective for both practical application and for the research community to utilise further.

Misslyckandegraden för småföretag är hög och endast 10 till 15 procent är växande samtidigt som småföretagen ses som räddningen för landets ekonomi. Småföretag befinner sig ofta i en osäker omgivning och flera studier visar att småföretag arbetar reaktivt och därför inte upptäcker problemen förrän skadan är skedd. Många småföretag saknar tydliga strategier och utvecklade styrsystem vilket anses vara en anledning till konkurser och bristande tillväxt. Ekonomistyrning är ett hjälpmedel för att få medarbetare att sträva mot de gemensamma mål som ledningen vill kommunicera ut. Genom att använda en lämplig strategisk ekonomistyrning kan ett företag exempelvis mobilisera tankar, engagemang och handlande från alla organisationens medarbetare. Strategisk ekonomistyrning handlar inte om att skilja strategin från ekonomistyrningen utan att koppla dem samman för att nå ett resultat som gagnar hela organisationen. Syftet med den här uppsatsen är att ta reda på vad som skiljer de växande småföretagen från andra småföretag. Vi valde att utgå från ett ägar- och ledarperspektiv och har undersökt företag som har prisats med en Gasell-utmärkelse, då det påvisar ett företag med stark tillväxt och sunda finanser. Genom att utföra en kvalitativ undersökning i form av en komparativ fallstudie kunde vi jämföra företagen mot varandra då de befinner sig i olika faser samtidigt som vi kunde se hur växande småföretag arbetar med sin strategi och ekonomistyrning. Med semistrukturerade intervjuer hade vi som intention att ge respondenterna möjlighet att utveckla det som var viktigt för just deras företag. Den teoretiska referensramen består av en blandning av klassiska teorier om strategi och med mer moderna teorier inom ekonomistyrning. I teorikapitlet tar vi bland annat upp uppkomsten och utformning av strategier och hur strategier skiljer sig när det kommer till småföretag gentemot stora företag. Valet av de moderna teorierna av ekonomistyrning grundas i att mycket har hänt när det kommer till utvecklingen av nya metoder för ekonomistyrning. Vår inriktning är strategisk ekonomistyrning där mer fokus ligger på strategi, mjuka värden och processer. Vår empiri visade tre företag med tydliga visioner och intentioner och med ledare som värnade om sina medarbetare samtidigt som de strävade efter en stabil och framåtskridande position på respektive marknad. Alla företagen kännetecknades av en hög grad av innovation och kontroll samtidigt som vi kunde se att de alla var i olika faser av mognad. Vår slutsats är att tydlig strategi och ekonomistyrning är en av anledningarna till tillväxten för Gotlandsägg, Clustera och Gotlandssnus. Även om strategin kanske inte är utförligt nedskriven, så finns där den medvetenhet som krävs för att kunna formulera en tydlig strategi. Deras ekonomistyrning är utvecklad och handlar mer om bara budget och resultat vilket kan vara en orsak till att de har lyckats att växa på ett sätt som annars är ovanligt hos småföretag. / The literature speaks of the many problems small enterprises face to build growth. Small enterprises lack the big enterprises’ structure, organization level and formal control. Despite these facts there are several small enterprises that become leading in their area and grow at a surprising rate. In this study, we have intended to learn why some small enterprises become successful and how they work with their strategies and their management control system. To do that we gathered information from three different companies that had an award-winning growth during a longer period. We conducted interviews with each enterprise leader and sorted the qualitative data. This way we could compare the three enterprises’ work with strategy and how they worked with MCS. We found that not only does these small enterprises have a lot in common with big enterprises but also that they have strong leadership and that they all work extensively with their goals and how to communicate them efficiently down the organization.

As micro e pequenas empresas (MPEs) são fontes geradoras de emprego e renda de um país, todavia, a maioria desses empreendimentos não conseguem sobreviver por muito tempo no mercado, e dada a essa informação, este estudo analisou os fatores que contribuem para o fechamento dessas empresas, como uma causa considerada relevante diante da importância que estas representam para o desenvolvimento econômico. Para tanto, a metodologia utilizada neste trabalho, segue o delineamento bibliográfico, por meio da pesquisa documental e de campo, utilizando-se do método descritivo-exploratório, com levantamento (survey), de natureza qualitativa, a partir de um roteiro de entrevista semiestruturada realizada com os (ex) proprietários das micro e pequenas empresas que encerraram suas atividades entre janeiro de 2006 a julho de 2011, com sede nos municípios de Augustinópolis, Araguatins e Tocantinópolis, estes, pertencentes à Microrregião do Bico do Papagaio, extremo norte do Estado do Tocantins. Os resultados documentais desta investigação revelam que entre os municípios analisados, o município de Tocantinópolis representou o maior índice de mortalidade de empresas, no qual, o segmento comercial apresentou as maiores taxas de encerramentos. Em seguida, a pesquisa de campo evidenciou que fatores como a carga tributária elevada, falta de capital de giro, falta de assessoria contábil, mão de obra pouco qualificada, concorrência, falta de clientes, baixo faturamento, problemas de saúde, dívidas, pouca disponibilidade para dedicar-se a empresa, falta de planejamento e competência gerencial, foram evidenciados pelos entrevistados como principais causas para a mortalidade das empresas estudadas. Conclui-se que os condicionantes apontados nessa pesquisa ratificam os resultados apresentados por estudos já realizados por outros pesquisadores, como por exemplo, os estudos do SEBRAE. Assim, foi possível identificar que os fatores que contribuem para a mortalidade dessas empresas estão na maioria dos casos interligados as habilidades e visão de negócio do empreendedor, uma vez que, este tem grande influência no desempenho da empresa e sua eventual morte ou sobrevivência. / Micro and small enterprises (MSEs) are sources of employment and income of a country, however, most of these enterprises cannot survive for long in the market, and given this information, this study examined the factors that contribute to closing these companies, as a cause considered relevant given the importance that they pose to economic development. Therefore, the methodology used in this study follows the design literature, through desk research and field, using the descriptive method-exploratory, lifting (survey) and qualitative, from a semi-structured interview conducted with the (former) owners of micro and small businesses that closed their activities from January 2006 to July 2011, with headquarters in the cities of Augustinópolis, Araguatins and Tocantinópolis, these belonging to Microrregião the Parrots Beak, far north of the State of Tocantins . The results documented in this research reveal that among the cities analyzed, the municipality of Tocantinópolis represented the highest mortality rate of companies in which the commercial segment showed the highest rates of closures. Then, the field research revealed that factors such as high taxes, lack of capital, lack of accounting advice, skilled labor, competition, lack of customers, low income, poor health, debt, limited availability to engage in business, lack of planning and managerial competence, were seen by respondents as major causes of mortality in the studied companies. We concludethat theconditionsmentioned in thisstudyconfirmthe results presented byprevious studiesby otherresearchers, for example, studies of SEBRAE.. Thus, it was possible to identify the factors that contribute to mortality of these companies are in most cases interrelated skills and business vision of the entrepreneur, once this has great influence on the performance of the company and his eventual death or survival.

Purpose The aim of this thesis is to find out the perception of the usefulness of key performance indicators (KPIs) among Logistics service providers (LSP) who are in the category of Micro and Small enterprises (MSEs) companies in Dhaka and Chittagong in Bangladesh. What is the perception of the usefulness of Key performance Indicators (KPIs) among the managers of LSP MSEs in Bangladesh? Methodology The data for this thesis was collected through qualitative research techniques through semi-structured interviews with 7 LSP MSE companies In Bangladesh. Theory Theory section highlighted the challenges LSP MSE companies continuously face. With an increasing number of companies, the number of LSPS are growing at a faster pace to support those companies. LSP MSE companies have to compete more in a vibrant market for which it is crucial for them to track the performance of their company and make continual improvements. KPIs are a performance measurement tool which can help the LSP MSE companies to be more competitive in the market as business survival is one of the main priorities of these companies.  Empirical findings, Analysis and Discussion This part presents the responses from the managers of LSP MSEs and then the narratives are explained with supportive theories. Findings show a moderate level of adoption of KPIs among the companies. With the right KPIs companies are able to turn the complex matter into a simple form with KPIs. KPIs can enable the companies towards better decision making processes with a clear picture about the direction. To improve the business performance, interviewed companies perceive that on time delivery, customer order cycle time, supply chain cycle time, on time shipping rate, number of customer returns, returns on investment, paying and returning customers are the most suitable for them. With KPIs they are able to act quickly when there is a downward trend in the company. Interviewed companies assert that KPIs provide a clearer view of the overall health of the organization than other performance assessment techniques.

Submitted in fulfillment of the requirements of the degree Doctor of Technology: Public Management, Durban University of Technology, Durban, South Africa, 2015. / In 2006, the government-supported microfinance programmes implemented by the Kenyan government started lending credit to Micro and Small Enterprises (MSEs) using a group-lending mode, a change which represented a paradigm shift from individual lending mode. The overall aim of this research is to provide an investigation of whether the transformation of this lending policy was backed by any theoretical and empirical support. Specifically, the entirety of this study is intended to give an insight of what might have influenced the change, what informed it and what might have been overlooked. To achieve clarity and the study aim, the research is compartmentalised into three discrete studies. In the first study, a historical investigation into the factors which hindered MSEs from acquiring credit was undertaken. The second study investigated the reasons MSEs were credit rationed. The third study investigated whether the problems experienced by MSEs, associated with lack of credit access (lack of credit demand and rationing), could have been mitigated by group lending. The research utilised quantitative research design, the first two studies utilised data derived from National MSEs Baseline survey conducted in 1999. The third study utilised primary data collected from micro credit groups of the Kenya Rural Enterprise Programme (K-REP) in 2006 in Nairobi, Kenya. Various economic models and regression analysis were utilised in analysing different outcomes. In particular, the research utilised Univariate Probit, Bivariate Probit and Heckman Two-Stage Models to model various credit access outcomes. The study found that group lending largely mitigated information asymmetry- the main cause of MSEs failure to access credit. However, the study concludes that asymmetric information was not the only source of credit failure in Kenya. For group lending to work, or to have worked, it required support by other pro-MSE programme dynamics. This suggested that the government decision to change policy was partially informed by theory and practice. / D

For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South Africa, is to find a solution for its huge unemployment problem, which is responsible for many of South Africa's other problems, like poverty, crime and brutality, which discourage global investment in South Africa. The development of small-, medium-, and microenterprises (SMMEs) is seen as an important ingredient of economic development. The population for this study is therefore comprised of SMMEs in South Africa. Any enterprise is dependent on the environment it operates in. The environment consists of the macro-environment, which includes the demographic, technological, economical, social, institutional and international environment, the market environment, which includes consumers, suppliers and competitors, as well as the micro-environment, which includes the organisation, its mission, goals and objectives, management functions, business functions and business resources. The objective of this study is to investigate the possibility of applying cost- and management accounting methods and techniques for the development and profitable running of SMMEs. These include choosing an appropriate costing system, implementing a management information system, effectively executing the management functions of planning, organising, coordination and control, through the application of cost- and management accounting methods and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management techniques like total quality management, benchmarking etcetera. Data on the current use of cost-and management accounting by SMMEs in South Africa, and the performance of these concerns, were collected by means of a structured questionnaire from a sample of 37 SMMEs. It was found, that although several cost- and management accounting methods and techniques are used by some SMMEs, many are not used effectively, while many SMMEs are not aware of the many advantages that the application of these methods and techniques hold. It is recommended that entrepreneurs make an effort to gain the knowledge needed for them to apply the cost- and management accounting methods and techniques that will improve the performance of their businesses, ensuring the attainment of their goals and objectives, ensuring their survival and prosperity, and leading to job creation, economic growth, and the prosperity of the people of South Africa. To assist with this, the researcher has developed a model and a manual that can be used by entrepreneurs to assist them in starting a new enterprise, as well as running a successful enterprise. / Thesis (Ph.D. (Business and Management Accounting))--North-West University, Vaal Triangle Campus, 2009.

As Micro e Pequenas Empresas (MPEs) têm papel relevante na economia brasileira. Contribuíram com a formação de 27% do Produto Interno Bruto em 2011 (SEBRAE, 2014) e geraram 52% dos empregos formais no país em 2012 (SEBRAE, 2013). Apesar disso, 24,4% desses empreendimentos desaparecem nos primeiros dois anos de vida (SEBRAE, 2013). Essas empresas são os principais clientes dos contadores e escritórios contábeis que prestam, geralmente, serviços de escrita contábil, escrita fiscal, departamento pessoal e de abertura, alterações e encerramento de empresas. A consultoria contábil, além de oferecer apoio aos Proprietários Administradores de Pequenos Negócios (PAPNs) para enfrentar os desafios comuns às MPEs, representa uma área a ser explorada pelos contadores. A partir desse contexto, este trabalho procurou caracterizar a consultoria contábil a ser oferecida pelos profissionais de contabilidade aos PAPNs. Para isso, 23 entrevistas semiestruturadas foram realizadas com 8 PAPNs e 15 Especialistas, além de um relato de memória, gerando mais de 15 horas de áudio e 146 páginas de transcrições. A estratégia de análise das entrevistas foi a Grounded Theory, utilizando-se a técnica de codificação proposta por Charmaz (2006) e com o auxílio do software QSR-Nvivo, versão 10. De acordo com os dados analisados na pesquisa e com a literatura consultada, a natureza do serviço da consultoria contábil pode ser divida em três categorias: ferramentas (relatórios e técnicas de controles), aconselhamento e treinamento. Os aconselhamentos têm como principal foco ajudar o PAPN a sair do operacional para pensar no negócio, sua estratégia e administração e a desenvolver sua visão empreendedora. Para isso, é imprescindível que o contador busque preparo em múltiplas áreas, especialmente em administração. A relação de confiança entre o contador e o PAPN é essencial na consultoria contábil, bem como a adoção, pelo contador, de linguagem simples e clara. A consultoria coletiva é sugerida como um possível mecanismo de viabilizar economicamente a prestação desse serviço. Não se propõe aqui a substituição dos serviços oferecidos hoje pelos escritórios contábeis às MPEs, os quais são vistos pelos PAPNs como a principal função do contador, mas sim o seu complemento com o intuito de ajudar esse empresariado a superar as dificuldades específicas das empresas de menor porte. Afinal, como afirmam Marriott e Marriott (2000), os serviços tradicionais podem representar uma janela de oportunidade para a consultoria contábil. / The Micro and Small Enterprises (MSEs) have a relevant role in the Brazilian economy. They contributed to the formation of 27% of GDP in 2011 (SEBRAE, 2014) and generated 52% formal employment in the country in 2012 (SEBRAE, 2013). Nevertheless, 24.4% of these enterprises disappear in the first two years of life (SEBRAE, 2013). Those companies are the main clients of accountants and accounting firms that provide generally statutory accounting services, tax records, personnel department and opening, changes and closing of a business. The accountancy consulting offers support to Small Business Owners Administrators (SBOAs) to face common challenges to MSEs, and it represents an area to be explored by accountants. From this context, this study aimed to characterize the accounting consultancy to be offered by accounting professionals to SBOAs. For this, 23 semi-structured interviews were conducted with 8 SBOAs and 15 Specialists, plus a memory reporting, generating more than 15 hours of audio and 146 pages of transcripts. The interviews analysis strategy was the Grounded Theory, using the coding technique proposed by Charmaz (2006) and with the aid of QSR-Nvivo software, version 10. According to the data analyzed in the study and the literature, the nature of the accounting consultancy service can be divided into three categories: tools (reporting and control techniques), training and advice. The tools recommended by the consultant include reports, routines and essential control techniques to assist management and decision making of SBOA. Training is directed at understanding and \'how to do\' something, while advice is focused primarily on helping the SBOA exiting of enterprise operations to think about the business, its strategy and management and to develop their entrepreneurial vision. Therefore, it is essential to seek accountant preparation in multiple areas, especially in management. The trust relationship between accountant and the SBOA is essential in accounting consultancy, as well as the adoption by accountant of a simple and clear language. The collective consultancy is suggested as a possible mechanism of economically viable to provide that service. It is not proposed here to replace the services offered today by the accounting firms to MSEs, which are seen by SBOAs as the main function of accountant, but its complement in order to help these entrepreneurs to overcome the specific difficulties of small business. After all, as stated by Marriott and Marriott (2000), traditional services may represent a window of opportunity for the accounting consultancy.

O objetivo geral desta pesquisa foi identificar os fatores contingenciais para o desenvolvimento e alinhamento das atividades de gestão ambiental com a estratégia empresarial em pequenas empresas. Esses fatores são tratados neste trabalho como barreiras e facilitadores à adoção de práticas ambientais em empresas de pequeno porte. A gestão ambiental é considerada como um conjunto de diretrizes e atividades administrativas e operacionais realizadas pela empresa para abordar problemas ambientais decorrentes da sua atuação ou para evitar que eles ocorram no futuro. Desde os anos 1990, acadêmicos e profissionais têm demonstrado que as atividades de gestão ambiental são urgentes para o planeta e boas para a reputação empresarial e desempenho econômico das empresas. Esta pesquisa foi realizada em quatro empresas de pequeno porte do setor metal-mecânico, situadas na região central do estado de São Paulo. A pesquisa adotou o método qualitativo, com finalidade exploratória, e utilizou a abordagem do estudo de casos coletivos. Os instrumentos de coleta de dados utilizados foram as entrevistas semi-estruturadas e a análise documental. Os dados foram analisados por meio da técnica de análise de conteúdo indutiva. Como principal resultado, encontrou-se que a capacidade de inovação é o principal facilitador do alinhamento entre gestão ambiental e estratégia empresarial nas pequenas empresas pesquisadas. / The general aim of this research was to identify the contingency factors for the development and alignment of environmental management activities with business strategy in small enterprises. These factors are addressed in this work as barriers and facilitators to the adoption of environmental practices in smaller enterprises. Environmental management is the set of company guidelines and operational and administrative tasks which deal with environmental problems that may be caused by the companys activities and are adopted to prevent their future occurrence. Since the 1990s scholars and practitioners have shown that environmental management activities are urgent for the planet and good for business reputation, as well as the financial performance of companies. This research was conducted at four small enterprises of the metal-mechanic industry in the central region of the state of São Paulo. The research adopted the qualitative method with exploratory purposes, and used the collective case study approach. The data collection instruments used were semi-structured interviews and documentary analysis. The data analysis employed the inductive content analysis technique. The main conclusion was that the capacity for innovation is the most important facilitator for the alignment of environmental management and business strategy in the small enterprises investigated.