A configuração de um fluxo de caixa diário na estrutura de holding: um estudo de caso do Grupo Delta S/A

Abstract

The objective of this study is to establish a daily cash flow in a company that works in the civil construction, services and urban cleaning sector. The work begins with a bibliographical research on the main topics of financial management, such as: short-term financial planning, cash flow, cash budget and minimum cash balance, as well as important themes that serve as a subsidy for the present study , Including: holding and business intelligence. A case study was conducted with Construtora Delta S / A and, in order to achieve the objectives of this study, it was necessary to gather financial information from the various companies of Construtora Delta S / A, set up a cash flow model and prepare a model for Determine the minimum cash balance. The objectives were achieved and a proposed cash flow model was developed for use by Construtora Delta S / A. The main benefits for the company are: greater control with regard to payments, receipts, financial investments and cash balance. In addition, cash flow may help the company to meet its financial obligations without the need to borrow from banks.