Modelo de gestão financeira no ambiente das startups Cearenses

Abstract

The startups come every year registering a greater participation in the Brazilian economy, evidencing, therefore, the importance of studies that help elucidate questions that involve these companies. For this, a scarce literature on financial management was observed in the startups scenario, so the general objective of this work was to expose characteristics of financial management in the environment of these organizations, focusing on a delimited sample of startups from state of Ceará (Brazil). From there, we sought to draw a profile of the financial managers of these instutions, to describe the practices and tools used, and to collect the manager’s opinions about financial management among the startups. The research was characterized as descriptive and used the questionnaire as an instrument of collection, addressing questions of a quantitative and qualitative nature. The information collected evidenced managers with an academic profile and most of them with previous experience in the financial area, regarding the practices used, some negligence was observed for parts of the startups in the use of the statement of income for the year and balance sheet for management purposes, being Used in many cases for purely fiscal purposes, however, these companies showed greater care in the cash and working capital administration, using practices to enhance the control and management of these areas. It can be seen that those startups that use the statement of income for the year and the balance sheet, also use the financial indexes to monitor the management performed. It was also possible to find out that most of the respondents consider that there is a certain negligence of the startups in relation to the financial management and that there are still many doubts regarding the subject in the environment of these organizations, being exposed in addition, some difficulties encountered by the managers.