Gestão financeira: estudo de caso de uma pequena empresa e sua sustentabilidade no mercado

Abstract

Present study analyzes how financial management influences the decision-making process and contributes to the sustainability of a small company in the optical sector, Ótica Lummi. The research investigated financial practices, control instruments, challenges faced, and the impact of financial organization on business competitiveness. The theoretical framework encompasses financial management concepts, planning, working capital, financial statements, and organizational sustainability. The methodology used was qualitative, exploratory, and descriptive, with data collected through a semi-structured interview with the financial manager. The results show that the company evolved from intuitive management to a structured model, incorporating annual planning, cost control, financial indicators, and managerial tools. It was also identified that challenges such as high tax burden and people management directly affect sustainability. It is concluded that well-structured financial practices and the use of reliable information strengthen decision-making, reduce risks, and contribute to the company’s long-term sustainable growth.