BUSINESS PLAN AS A STRATEGIC TOOL TO SUPPORT THE MANAGEMENT OF MICRO AND SMALL ENTERPRISES
Abstract
This study aims to analyze the business plan as a strategic tool to support the management of Brazilian micro and small enterprises (MSEs). Given the high early mortality rate of these ventures, often associated with the lack of planning and weak management, it discusses how the business plan can contribute to risk reduction, decision-making and organizational continuity. This is a basic, qualitative, descriptive and exploratory research, developed through a bibliographic review of reference works on entrepreneurship, management and planning, as well as technical publications of the Brazilian Micro and Small Business Support Service (Sebrae). The study examined the fundamentals of entrepreneurship and business management, the structure and functions of the business plan and the main planning tools, such as the Business Model Canvas, the SWOT analysis and the PNBOX platform, in addition to the institutional role of Sebrae. The results indicate that the business plan, more than a formal document, is a strategic management instrument that organizes information, anticipates scenarios and strengthens the competitiveness of MSEs, with planning being a relevant element for the management of these enterprises.