Micro and small business, liquidity, profitability and the postulate of the entity: the restaurants' case, in which continuity depends on owners financial reeducation

Abstract

This work based on action research method is a case study in a small restaurant, with profitability and liquidity problems; in which one of the researchers was involved and sought to answer the questions of: How to measure the value creation of small and micro enterprises; and also on the impacts of no separation between accounting of the asset (small business) and owner's accounting,  on business continuity. This paper has the goal to present in a more systematic methodological approach, the processes used in the technical solution of the case, as well as the solutions adopted and referrals. The technical solution forwarded made use of accounting information to diagnose and generate alternative solutions. These involved technical and behavioral aspects and were not adopted in its entirety by the company's shareholders during the period of performance of one of the researchers in the entity.