MANAGEMENT OF MATERIALS, ASSETS, AND PURCHASING PROCESSES IN SMALL BUSINESSES: MANAGEMENT CHALLENGES FACED BY ENTREPRENEURS WITHOUT ACADEMIC TRAINING.

Abstract

Market dynamics require small businesses to adopt sound operational practices to ensure their survival. However, these organizations are often managed by individuals driven by empirical entrepreneurship who lack formal technical training. Given this context, this article aims to analyze materials management, asset control, and purchasing processes in small construction material retail businesses managed by professionals without a background in Business Administration. This qualitative, descriptive study was conducted through a literature review and multiple case studies. The empirical phase involved seven managers from Palmas (Tocantins), whose accounts were compared against the existing literature. The results demonstrate that a lack of technical knowledge limits the adoption of management tools. The study identified a prevalence of visual inventory controls and corrective maintenance, a lack of awareness regarding ABC analysis and depreciation provisions, and frequent confusion between personal and business assets. It concludes that a lack of reliance on scientific methodologies significantly increases these companies' vulnerability. To address this scenario, the study recommends adopting simplified management interventions—such as establishing a fixed owner's salary (*pró-labore*) and implementing basic inventory systematization—measures capable of fostering professionalization without imposing high structural costs on small businesses.