Método de análise de gerenciamento de fluxo de caixa projetado-comparado aplicado em uma lavanderia industrial

Abstract

With the market increasingly competitive, resource management becomes imperative for any company. Within the universe of microenterprises, is included the branch of industrial laundry. Competitiveness is becoming more and more intense and accountability is increasingly needed. This study aims to present a way to plan and control the cash flow in companies of the laundry sector in general, seeking to show some relevant aspects that influence in this planning. This study is justified by the importance of microenterprises for the national economy, as well as by the lack of studies that search for tools applicable to decision making in these entities. An exploratory research, of bibliographical methodology, is searched for concepts related to planning, financial control and cash flow, as well as models for the practice of this one. It is also made a survey of how the production process is given within the company studied, so as to complement the study with the data of the process. The model presented allows the planning of cash flow in a flexible and low cost manner, considering that the model created addresses beyond the control itself, the sales forecast and some other financial transactions. It is concluded that cash flow has fundamental importance in the companies as a whole, which ensures the need to carry out adequate planning, aiming to contribute to the continuity of these companies.