Dificuldades encontradas na construção e retroalimentação de dados no fluxo de caixa em uma pequena empresa

Abstract

Cash flow as a financial tool, presents itself as extremely important to assist the manager to plan the company's finances. It is necessary to understand properly measure and manage the cash flows so that, in possession of valuable information extracted from the cash flow of the company, managers underlying its decisions on hard facts. There is, however, a relative distance between theory and practice. Most small businesses do not have effective control of their finances or make use of administrative tools in the financial management of the company. Faced with this problem and trying to understand the difficulties of building and feedback data on cash flow in small business management, this work seeks to identify, as a general goal, the difficulties that a small business is to assemble and maintain a cash flow routine and for this, the study sought to achieve the following specific objectives: To name the frameworks concepts of cash flow; Discuss models of cash flow; Empirically describe the structuring of cash flow; Empirically enumerate the construction difficulties of the cash flow and raise the issues around feedback data of the built cash flow. So to answer the questions raised in this paper sought to initially through a literature review, the theoretical and, second, the researcher collected data and information directly from the source initiating a case study in a small company engaged in the area of providing laundry services, headquartered in the Greater Recife in Pernambuco. After surveying all the data it was possible to constitute the meeting elements that elucidate the difficulties that the company is in assemble and maintain a cash flow routine.