Fluxo de caixa e gestão financeira nas micro e pequenas empresas

Abstract

The objective of this study is the relevance of a topic to demonstrate the importance of a tool for gathering information necessary for financial planning. Aiming to highlight the contextual aspects of the Cash Flow Statement (DFC) in micro and small companies, as the tool is not mandatory in companies of this size, most end up not using it as an administrative control. Using a case study, it analyzes the situation of the financial statements of the company RENNER S.A and a micro and small company EXAMPLE, using the indirect method, this study is characterized as a bibliographical, descriptive and qualitative research. After analyzing some indicators, it was found that small companies lack a clear vision, which as a result makes future planning difficult for these companies.