Abstract
The objective of this scientific review article is to contextualize the importance of financial management in micro and small companies and individual micro entrepreneurs, as well as the representativeness and importance of these in the Brazilian economy and the profile of the entrepreneur who manages these companies. Due to the great importance of micro and small companies in generating jobs in Brazil, it is valid to make this scientific review article to elucidate that the lack of financial management is one of the major causes of these bankruptcy.
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