Gestão financeira: estudos de casos múltiplos em empresas do ramo alimentício

Abstract

The present research aimed to analyze how financial management influences the sustainability and performance of companies in the food industry through a multiple case study conducted in three restaurants located in Goiânia: Restaurante Matsuri, Restaurante Buena Brasa, and Restaurante Bar do Jiló. The research was classified as applied, qualitative, exploratory, and descriptive, using semi-structured interviews as the main data collection instrument. The results showed that the restaurants recognize the importance of financial planning, cash flow management, cost control, and working capital for business continuity. It was also observed that electronic spreadsheets and manual controls are predominantly used, as well as challenges related to rising input costs, tax burdens, seasonality, and operational waste. It is concluded that the adoption of structured financial management practices contributes directly to resource organization, reduction of financial risks, improvement of profitability, and strengthening of the competitiveness of the analyzed companies.