This work seeks to demonstrate that Micro and Small Enterprises (MSEs), inserted in an economic market environment characterised by competitiveness, need to not only manage their operations, but also direct their efforts towards planning and controlling their production factors, which generate costs and revenues, in order to guarantee their growth or even their survival. In this context, two aspects are relevant: the way in which working capital is managed, since it is one of the most important aspects in the economic and financial management of MSEs, and the impact that a pricing policy can have on a company's results. The main objective of this research was to analyse the level of knowledge and use that MSE managers have of working capital management and to verify the methods used to price their products, goods and services. In order to achieve the aforementioned objective, a literature review was carried out on working capital management and sales price formation, investigating the breadth of both the theoretical and practical fields.