Planejamento do capital de giro com ênfase na folga financeira perene em microempresas: estudo de caso em uma produtora artesanal de Campina Grande – PB.

Abstract

To accompany the structuring and growth of a company, the effective management of working capital is an essential element to be ignored because you can cause harmful consequences to the financial health, and sometimes even bankruptcy. Thus, this study aimed to develop a plan of working capital for a microenterprise classified as artisanal producer, based in the city of Campina Grande - PB, in order to generate perennial financial slack. Regarding the methodology, the research is characterized as a case study, qualitative and quantitative nature of exploratory and descriptive. To calculate the need for working capital was adopted to direct an adaptation method proposed by Brazil and Brazil (2002), Fleuriet, Kehdy, Blanc (2003). The results demonstrate that the company studied has a value of capital requirements and high turnover of their jarring reality. Thus, the planning of working capital was drawn from the construction of the ideal financial scenario configuration, so as to generate subsidy and support decision making in favor of smoothing risk.