GUARAPUAVA ENTREPRENEUR PROJECT: A STUDY INVOLVING PARTICIPATING COMPANIES

The present article is related to the field of applied social sciences, specifically accounting sciences. The study analyzes the relationship between bank defaults of companies participating in the Guarapuava Entrepreneur Program and the economic impacts resulting from the Covid-19 pandemic. It investigates how internal management factors, such as working capital administration, and external factors, such as the adverse economic scenario, influenced the ability of micro and small enterprises to meet their financial obligations. The research employed a mixed methodology, combining qualitative and quantitative analyses, based on data obtained from the Municipality of Guarapuava and the Centro Sul Credit Guarantee Society, covering the years 2022 and 2023. The results show that default varied according to the business sector, being more significant in services and commerce, while the food sector showed a faster recovery. It is concluded that public policies such as the Guarapuava Entrepreneur Program play an important role in supporting companies during times of crisis, although they do not fully eliminate the financial risks inherent to business activities.