A importância do fluxo de caixa na tomada de decisões: um estudo de caso em uma empresa de energia eólica

Abstract

Currently corporate managers are feeling necessity of having an effective financial planning and control that gives you advantage over the difficulties found in the corporate world. The demonstration of Cash Flow brings the vision of the company's financial position, showing the inputs and outputs of resources and assisting in making better use of available resources it’s to maximize results. The company can previously search for resources, once if needed, and can honor their commitments. This work aims to prove that the Cash Flow is a tool of fundamental importance for the administrator to take decisions on the day of a wind energy company. The methodology used in this research was literature, mapping concepts from various authors on the subject. After the theoretical analysis of a qualitative study in which a questionnaire was given to the financial supervisor and the supervisor of the accounting firm, subject of the case study with open questions about how the cash flow have an affect on managerial decisions made, what are the difficulties, how performed analysis, duration, and others. Finally, it was proved in practice that the cash flow is essential for management decisions, as discussed in theory.