A importância do fluxo de caixa para o processo decisório, estudo de caso da Holding Adminstração e Participações Ltda

Abstract

This work has as objective analyze the information that can be extracted from the cash flow of the companies to support the decision making process. That work begins with a literature review on the topic chosen for study, which highlights the main points on the subject appreciated. Was made a case study of company it Holding Administração e Participações Ltda, in the states of Ceará, whose data direct cash flow were analyzed to understand the importance of these data for decision making in the company. It is verified that the cash flow allows the manager to have a systematic and chronological financial transactions, based on data from the cash flow can make the company's financial planning based on actual and projected data. The cash flow in addition to being simple and easy to interpret, is an important device for the company, which is useful in decision-making, control of financial operations, planning and management of financial resources.