Gestão financeira durante as crises econômicas e sanitárias no Brasil, no período pós-pandêmico

Abstract

ABSTRACT: The financial function of the company has developed over the years in economic literature, and its role has become increasingly important since the beginning of this century. In response to the external environment in times of crisis, companies must adjust their short-term planning. Thus, the role of the financial manager is to regulate the company's revenues and expenses and ensure liquidity so that it can meet short-term obligations. In this context, we attempt to answer the following question: how can financial management tools help organizations face periods of economic crisis, especially in the post-pandemic period? Thus, this study aims to elucidate how financial management can influence the confrontation of economic crises, especially the crisis caused by the Covid-19 pandemic. Thus, a descriptive, qualitative, and bibliographic study was developed. Publications were searched for in databases such as Google Scholar and Scielo. The search terms was: financial management + economic crisis. In the literature, it was possible to observe that companies that already had more solid financial planning and a more structured working capital were able to perpetuate themselves and maintain their staff, not without using cost reduction tools in the short term. However, it was observed that the financial management of Brazilian companies remains informal, a worrying situation, since new crises may arise.