It is also not unreasonable to state that many of the problems faced by family businesses are the result of succession issues, sometimes resulting from inadequate structures (LODI, 1988). For no other reason, many successful companies begin to experience economic difficulties during and after succession. We can therefore assume that succession planning is a preventive activity, as Daiille Costa Toigo (2016, p. 22) argues:
“In turn, business succession planning emerges as a preventive activity with the objective of adopting procedures, while the holder of the inheritance is still alive, for the destination of his assets and the compan bulk sms india after his death, and with this many problems and unpleasantness can be avoided for heirs and successors, in order to provide them with comfort and security in relation to the inheritance and business perpetuity.”
Thus, planning becomes the key to the success and perpetuation of family assets, since it anticipates the necessary measures so that the succession occurs in a less traumatic way than would occur in the case of retirement due to health problems or even the death of the patriarch or matriarch. Therefore, through successful succession planning, disputes that may arise due to the heirs' dissatisfaction with the terms of the succession are avoided or minimized, which can often lead companies that make up the estate to complete bankruptcy, either as a result of disagreements or even due to the heirs' lack of business management preparation.
It is important to remember that the inventory process
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