ANÁLISE DA MORTALIDADE DAS EMPRESAS DA REGIÃO SUDESTE DO DO BRASIL NO PERÍODO DE 2010 A 2021

Abstract

The study aimed to verify the mortality rates of companies by legal type in the southeastern region of Brazil, in the states of São Paulo, Rio de Janeiro, Minas Gerais and Espírito Santo, between the years 2010 and 2021. descriptive, carried out from the analysis of the data made available by the Boards of Trade of each of the states of the southeast region. The results show that there were 8,971,250 new company formations, however, in the same period studied, another 2,245,233 companies were extinguished among the five states of the southeast region. The state of São Paulo had the highest rate of incorporated companies, while the state of Minas Gerais had the highest number of extinctions in the studied period. The general average of companies' mortality was 59% in Minas Gerais, 47% in Espírito Santo, 39% in Rio de Janeiro and 21% in São Paulo. It was observed that the legal format with the greatest representation is the individual entrepreneur, followed by limited liability companies. The results show that the state of São Paulo had the highest rate of constitutions while the state of Minas Gerais had the highest rate of extinctions during the last twelve years analyzed. In general, the research demonstrates the importance of strategic and tax planning, as well as accounting, as auxiliaries in the management of enterprises and in the decision-making process, aiming to minimize the rates of business discontinuity, as well as highlighting the need for initiatives that contribute to reducing the mortality rate of enterprises.