Proposta de implementação de modelo de gestão financeira por meio da ferramenta fluxo de caixa em uma empresa de industrialização de esquadrias de alumínio

Abstract

An implementation plan for Financial Management model proposed in this work, is focused to allow the company to collect the information to develop a Financial Planning to support managerial decision making. Nowadays information, new taxes, new regulations, political factors, economics and financial dynamics can cause extreme changes. For the Financial Management uses the Cash Flow Management solutions can achieve improvement methods to audit the current assets, one of most important assets of any company which can evaluate the capacity to make cash and pays the short-term debts and other current liabilities. The methodology used among the forms of quantitative research is the research-action that associates social research techniques with the solution of an empirical problem through actions treating specific problem, not isolating it from the general context. The proposal is to use Cash Flow records that allows the small business managers to reduce fails and impacts due low cash situation, that sometimes result in a precipitated or fallible decision. As a tool, the choice is based in Cash Flow Management spreadsheets that can handle these information with low cost, as it is already adopted in most companies. It makes possible to the entrepreneur through the Cash Flow Management as support to Business Administration to create an emergencies financial reserve and avoid adverse conditions that must be planned, as they are willing to assume the risks of market. The results achieved in this Financial Management that uses Cash Flow Control Methods, places the company one step ahead ready to give answers for Managerial Decisions and Financial Planning specially in short-time, which is one of the necessities of micro and small companies. The success of the techniques of Cash Flow Control and its purpose depends if that have been applied continuously and generate foresights and managerial decisions that will be taken based on the actual company's belonging data and its analytical capacity.