Modelagem e implementação da gestão financeira com base no modelo piramidal Dupont em uma pequena cadeia varejista de bijuterias

Abstract

The scope of the study is to answer the question: How to model an implement the financial management based on the Dupont Model in a familiar business group of small companies? First the work talks about financial management, listing its functions, its top decision areas, the basic financial statements, financial ratios, the work of the financial manager, its importance inside the companies and the contemporary trends of this area. After this it is addressed the financial management in micro and small businesses, its particularities and the main differences between them and the big companies. Then the Dupont Model is presented together with its history, application and calculation details. Forward the costume jewelry market in Brazil and all over the world is analyzed through manufacturing and sales data in the last few years. After the theoretical a detailed case study about a commercial group of five stores of costume jewelry in the city center of Fortaleza is done. In the case study these companies are financially analyzed through the Dupont Model but before this it shows the income statement and the balance sheet of each one of them.