Programm of Post Graduation in Management- PPGADM Universidade Estadual do Centro-Oeste Programm of Post Graduation in History- PPGH Universidade Estadual do Centro-Oeste

The current study aims at emphasize the importance of the process of financial planning to the MPE's, knowing that to have a possibility of a financial management effective and efficient is primordial if there’s a functional financial management, in the same way it’s essential to have control that allow these analyzes. Sought in literature concepts and recommendations about the process of financial planning, preparation of sales projections, the costs budget, cash budget, and the statements of results projected. To comprehend the scene was applied a research that had as a target public the micro and small businesses from Guarapuava that active in industry segments, trade and local services, the objective of this research is, comprehend what are the levels of financial management that are used by entrepreneurs and how their financial planning is done. It has been found a necessity of implement a process of financial management, and that companies do not use formal planning of their finances and demonstrate they are not prepared to overcome possible financial difficulties