Estudo de caso: melhoria de processos financeiros e implantação do planejamento financeiro em uma instituição educacional

Abstract

This paper describes the process of change and improvement of financial processes, with the implementation of financial management tools and budgeting (Cash Flow) in an organization and reports the benefits obtained by it in improving the management of its cash. It is accomplished through the case study of the project realized in Colégio Universo, an educational institution located in Parque Rio Branco, Fortaleza/CE. In April 2014, the company's directors sought an management consulting company, because they considered that its processes were not suitable so they could perform financial planning and thus make the right decisions in managing their cash. A change project in the Finances departament was developed, involving improvements in organizational structure, processes and the ERP, so that managers could have reliable financial information at the right time for taking assertive decision. The project was successful and since February 2015 the organization can correctly determine your bottom line every month, analyzing the causes that led them to obtain such a result and plan its next periods to always maintain a minimum cash balance that allows to pay their bills, while excess balances representing idle or underutilized resources.