Fatores determinantes do desempenho de pequenas e médias empresas da região centro-sul do estado do Paraná

Abstract

Small and medium enterprises (SMEs) play an important role in economic and social development of nations: they generate wealth, jobs and innovation. Companies like Apple® and Microsoft®, the world's largest today, have already appeared in the size of these companies. However, understanding the dynamics of these enterprises has proven a challenge for academic research. In the international context it appears that about 25% of new companies survive less than two years, and about 50%, less than five. The aim of this study consisted in to identify and test the factors that determine the survival and performance of SMEs. The sample consisted of 410 companies in the central southern State of Paraná, including 74 inactive companies (non-survivors) and 336 active (survivors). The performance measure resulted from eight indicators, and was tested in three ways: a) survival versus nonsurvival b) groups: no survivors, marginal survival and high performance, and; c) performance as a continuous variable. The independent variables were divided into eight dimensions: human capital, social capital, managerial characteristics, environmental conditions, organizational characteristics, motivation and perceived risk, personal demographics and size, that, in turn, formed the eight hypothesis reported in the study. Inferences were made in the context of each of the dimensions and in relation to the general assembly by use of statistical factor analysis, multiple linear regression and logistic regression. Of the eight dimensions, six (human capital, social capital, managerial characteristics, environmental conditions, organizational characteristics and size) had at least one influential indicator, and had rejected the null hypothesis. The highest density was presented by the general logistic model (R 2 = 75%) where government support, occupational experience, capital, seasonality and quality of staff were indicators that showed greater discriminatory power, demonstrating that the chances of survival of SMEs increase with the improvement of these factors. By multinomial model (R 2 = 80%) found that planning before of the opening of the company, the availability of resources, access to credit and the sources and costs of short-term financing had higher capacity discrimination, demonstrating that the impoverishment and deterioration of managerial characteristics and factors of capital decrease the likelihood of the company surviving or get high performance. In OLS regression (R 2 = 42%) the quality of staff (32%) and government support (22%) best explained the performance of SMEs. It was noted also that about 35% of influential variables are associated with earlier stage the opening of the company, such as planning or business plan, experience and availability of capital.

O efeito mediador das proxies de controle gerencial na relação características do empreendedor e desempenho organizacional.

“…Como anunciado em Leite (2016), outros estudos abordaram a relação positiva do controle gerencial com o desempenho, como em Mizumoto et al (2010) e Raifur (2013). A implementação de controles gerenciais demonstrou ser capaz de influenciar o desempenho, objetivo e subjetivo, em negócios familiares agrícolas de pequenos e médio porte, segundo Peake e Marshall (2017).…”

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“…Para fins deste estudo, as proxies de controle gerencial serão elencadas de acordo com os pontos mais recorrentes na literatura no contexto das MPEs, isto é, nas dimensões do planejamento (Mehralizadeh e Sajady, 2006;Mizumoto et al, 2010;Raifur, 2013), controles financeiros (Carter e Van Auker, 2006;Raifur, 2013) of Development, Curitiba, v.7, n.4, p. 41778-41806 apr 2021 Tabela 1 -Constructos aplicados na estrutura do instrumento de pesquisa…”

“…Por conseguinte, o instrumento de pesquisa apurou variáveis relativas ao gênero do empreendedor-gestor e das quatro proxies de controle gerencial mais recorrentes na literatura, a citar, planejamento, controles financeiros e de contabilidade, aspectos mercadológicos e gestão de pessoas (Carter e Van Auker, 2006;Lacombe, 2006;Mehralizadeh e Sajady, 2006;Abbade, Zanini e Souza, 2012;Raifur, 2013). O questionário foi preliminarmente formatado em escala relativa ao nível de discordância / concordância com as operações, e posteriormente adaptado em vertentes de uso e desuso das práticas gerenciais.…”

O papel das funções de controladoria para gestão estratégica em pequenos negócios

“…Não obstante os desafios estratégicos e o contexto em que atuam as organizações de grande porte, esta perspectiva de plena efetividade operacional é algo muito distante da realidade da maior parte dos pequenos negócios, que sofrem em função das dificuldades para realizar atividades elementares associadas à administração empresarial (Castanheira, 2017;Mello, 2015;Lima, 2010;Raifur, 2013;Filardi, 2006).…”

“…A percepção geral é a de que poucas empresas de pequeno porte devem seu triunfo ou a sua ruína essencialmente a decisões que envolvem verdadeiramente o pensamento estratégico. Em geral, esse desfecho depende muito mais do conjunto de competências e habilidades empresariais detidos pela empresa e por seus principais administradores, notadamente a capacidade de assegurar que as atividades básicas de gestão sejam cumpridas adequadamente (Castanheira, 2017;Mello, 2015;Raifur, 2013;Filardi, 2006).…”