THE IMPORTANCE OF CONTROLLERSHIP FOR THE EFFECTIVENESS OF THE SMALL ENTREPRENEUR'S BUSINESS

Abstract

This study addresses the high mortality rate of Micro and Small Enterprises (MSEs) in Brazil, which is largely attributed to management weaknesses, and presents controllership as a strategic tool to enhance the effectiveness and sustainability of these businesses. The general objective is to demonstrate the importance of applying controllership instruments tailored to the reality of small entrepreneurs as a means to strengthen the decision-making process and enhance organizational financial health. To this end, a qualitative methodology was used, based on bibliographic research and the analysis of secondary data from technical reports by SEBRAE. The data analysis reveals a strong correlation between the premature closure of activities, especially among Individual Microentrepreneurs (MEIs), and a lack of knowledge in financial management. The results indicate that the managers themselves recognize this gap, pointing to financial control as one of their main training needs. It is concluded that the adoption of controllership practices, even if simplified, is a fundamental strategy to mitigate risks, increase the longevity of MSEs, and consequently, strengthen the national entrepreneurial landscape.