Gestão financeira em empresas familiares de transporte rodoviário: a utilização dos relatórios financeiros como ferramenta de boas práticas

Abstract

The study addresses the challenges of family businesses in the road freight transport sector, focusing on effective financial management, highlighting the relevance of the road freight sector for the Brazilian economy, as this is the main mode of transport used in the country, studies indicate that transport the road freight sector is mostly made up of small family businesses, where they need to professionalize management to achieve sustainable growth. As an indispensable management tool, the implementation and interpretation of standardized financial reports to improve financial management is important for the sustainability and competitiveness of family businesses. These reports are generally underused in small and medium-sized companies. A survey was carried out with 256 companies sent to managers, resulting in 108 responses. The companies surveyed are mostly small and medium-sized and are mostly located in the South and Southeast of Brazil.