A administração de caixa em empresas de pequeno porte do setor comerciário de Fortaleza-CE: estudo de caso de um minimercado

Abstract

The objective of this work is to investigate and describe as a small business sector in commerce of mini markets of Fortaleza administers the cash. It is accomplished through a case study in an organization of that branch. Search also characterize the economic environment that are embedded micro and small enterprises in Brazil, to investigate the importance of cash flow in the process of decision making of small businesses and also the significance given to the management of working capital. This is an exploratory and qualitative research, with literature review and documentary for theoretical foundation of the topics covered. Data collection occurred through visit to the company, through interviews answered by the financial manager of the organization. Among the search results, it is noteworthy that, although the organization has some knowledge about the management of cash flow and use, has no knowledge about the models of cash management. However, there are still possibilities to optimize its cash management.