Fluxo de caixa como ferramenta de gestão: um estudo de caso em uma empresa de estética automotiva

Abstract

The objective of the work is to provide a cash flow control tool, which is in accordance with the company's managerial accounting. Financial planning provides data and information that assist the manager in the analysis of revenues and expenses, cash forecasting and decision making. In this context, it was verified through an interview with the owner that the company does not have any management tool to verify if the company is being able to pay its obligations. The owner stated that only the cash controls are done and that the expenses are carried out empirically, however, so that the company can remain competitive in the market it is necessary that it has an efficient financial management, as they are with the tools of cash flow, balance sheet and statement of income for the year that it is possible to analyze whether revenues are in line with expenses. In view of this problem, the company's revenues and expenses were surveyed from May 2017 to May 2018 in order to verify if the company can meet its obligations, as well as the spreadsheet developed in Microsoft Excel software was available so that the owner to use it to control the inflow and outflow of cash and this will serve as the basis for future decisions based on financial data.