A importância do fluxo de caixa na tomada de decisões de uma pequena empresa: estudo de caso de uma empresa de varejo de moda masculina de Fortaleza

Abstract

The complexity and competitiveness in the world market has increased in the last years. Companies, whether large, medium or small, need an effective tool that is able to assist in the decision-making process. Managers of small business have difficulties when it comes do analyzing information and planning the next step of their business, making decisions based on financial information from previous periods. This paper aims to highlight the importance of the projected cash flow as an important management tool in the planning and control of financial resources of the organizations. The study begins with the literature review, highlighting the concepts of cash flow, and demonstrating how the planning and control of the tool should be utilized and emphasizing the analysis of information for decision making and the development of a cash flow model. Finally, there will be a case study of a small menswear retail business of Fortaleza and through analysis draws up a projected cash flow, allowing early understanding of the cash situation and assisting in verification of requirements of fund raising.