A importância do fluxo de caixa operacional no processo decisório: um estudo multicaso em empresas cearenses

Abstract

Considering the importance of cash flow as a financial management tool, this study was focused on the analysis of how organizations use that tool for decision making. In order to draw a parallel between theory and practice, held both the literature as a field. At first, it was found that the cash flow contributes to the maximization of correct decision making, since, by anticipating the relevant finances occurrences, allows the adjustment of any discrepancies in a given period. In turn, the field research reaffirmed the theories exposed, since the largest number of companies uses the cash flow in decision making, especially in terms of understanding the availability of resources that should be adequate to pay the commitments and analyze the consequences of the increase or reduction of the sales organization.