Aspectos da gestão do capital de giro das indústrias do setor calçadista de Campina Grande – PB.

Abstract

This paper discusses a survey conducted with the Footwear Industries of the city of Campina Grande - PB, whose main objective was to analyze the management of capital and the real scenario of funding based on the Theory of Financial Management. Thus, the text is organized into five subsequent sections, which are: Introduction, Methodological Issues, Presentation and Discussion of Results and Final Considerations. As the methodology was carried out a search for exploratory nature, descriptive and qualitative, quantitative, consisting of a literature review about the issues addressed and a field research. The data were processed taking into account the Theory of Financial Administration and some basic parameters of descriptive statistics. The data corroborate that there is a certain similarity between the management of working capital of companies discussed, almost all have adopted the practice of seeking short-term bank financing, even taking into account the high interest rates of financial institutions. Even much of the sample is raised in a good situation with respect to cash and capital, we need measures to be taken in relation to formalize the management of working capital and the deployment of an appropriate financial plan the operational characteristics enterprises of this sector.