THE FORMALIZATION OF ORGANIZATIONAL PROCESSES AS A STRATEGY FOR SUSTAINABILITY AND REGIONAL DEVELOPMENT: A CASE STUDY OF THE MICROENTERPRISE IMEDIATO ACOMPANHAMENTO ESCOLAR IN GURUPI-TO

Abstract

The formalization of organizational processes represents a key strategy for the sustainability of microenterprises in Brazil, particularly in regional contexts such as Gurupi-TO, where these businesses drive local development. This study examines the impact of formalization on the microenterprise Imediato Acompanhamento Escolar, a school reinforcement service, highlighting challenges such as the lack of financial planning and task division, which compromise its economic, social, and environmental longevity. The general objective is to analyze how the formalization of organizational processes contributes to the sustainability of Imediato and to the regional development of Gurupi. Methodologically, a qualitative, exploratory, and descriptive approach is adopted, with a systematic review of 15 scientific articles (2020-2025) from databases such as SciELO and Google Scholar, complemented by a single case study. Data collection involves documentary analysis of the company’s internal records and semi-structured interviews with six participants: the entrepreneur, employees, and local microentrepreneurs. The results indicate that informality generates inefficiencies, such as cash flow failures and the absence of sustainable practices, limiting social impact (e.g., educational service) and regional contribution (e.g., job creation). The proposed formalization, including the creation of mission/vision, schedules, and digital tools, strengthens competitiveness, promotes social and environmental inclusion, and contributes to Gurupi’s development by addressing educational and economic gaps. Training and public policies are recommended to replicate these benefits in other microenterprises.