FINANCIAL MANAGEMENT AND STRATEGIC DECISION-MAKING IN MICROENTERPRISES: A CASE STUDY IN THE FOOD SECTOR

Abstract

Financial management is one of the key factors for the sustainability and growth of micro-enterprises, especially in highly competitive contexts. This study aims to analyze the importance of financial management in decision-making within a micro-enterprise in the food sector. The research is characterized as a case study, with a qualitative approach and exploratory nature, using semi-structured interviews and organizational diagnostic tools such as the SWOT matrix and the Ishikawa Diagram. The results evidence the absence of structured financial control, highlighting the lack of instruments such as the Income Statement (DRE) and formalized cash flow management. As an intervention proposal, the implementation of the Income Statement is suggested as a decision-support tool. It is concluded that the adoption of structured financial practices significantly contributes to organizational efficiency and business sustainability.