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Description
Micro-enterprises have important attributes for the Brazilian economy, including their ability to generate jobs and distribute income. Although relevant, these enterprises have a high mortality rate, according to research. These studies also point to factors related to working capital management as the main reasons for company closures. Considering the relevance of working capital management for micro-enterprises, as well as the importance of these ventures for the country's economy, in this book the author provides evidence, through a case study, of how short-term resources are managed in a micro-enterprise located in the semi-arid region of Ceará. The book presents a comparison between what the literature advocates as techniques applied to working capital management and the techniques applied by the micro-enterprise - the subject of the study - in relation to the management of its short-term resources. The analysis presented in this book seeks to provide insights into the literature on working capital management in micro-enterprises in order to contribute to researchers and professionals in the field. He has a degree in Accounting from Vale do Acaraú State University (2011), a specialization in Strategic Cost Management from Darcy Ribeiro College (2013) and a master's degree in Administration and Controllership from the Federal University of Ceará - UFC (2017). He is currently an accounting professor at the Federal Institute of Piauí - IFPI.
