Processo de gerenciamento financeiro em pequenas empresas do setor de autopeças: um estudo de caso da Empresa Brekauto

Abstract

Increasing competitiveness requires companies to have greater control over the management of their resources, making them adopt a management system that assists in the planning and use of financial resources. According to SEBRAE, the factors that most cause micro and small business mortality are related to financial management, such as lack of working capital and financial problems. Thus, the objective of the present work was to verify how the process of management in the financial sector of a small company of the auto parts sector located in the municipality of João Pessoa - PB. For this, the profile of the company and of its manager was traced, the financial management tools generally used were analyzed and the main problems of financial management faced by the company were identified. The study is characterized as a descriptive research, with data collection through a questionnaire directed to the financial manager of the participating company. Through the results obtained, it can be seen that the correct use of some management control tools, gives Brekauto the best use of its resources. The implemented controls allow the manager to plan and control financial resources, making future decisions easier. However, the need to improve the organization and financial planning was evidenced, in order to support the decision-making process in the company, to guarantee the survival and success of this enterprise.