ARAÚJO JÚNIOR, J. H.; http://lattes.cnpq.br/6543207019094125; ARAÚJO JÚNIOR, João Honorato de.
Abstract:
The working capital is characterized by the financial amount destined for the operational cycle
of a company, with aim of feed the operacional needs. In 1970’s, the professor Michel Fleuriet
created a new methodology for analysis em management working capital, in order to identify
if the company financial situation tends or not for the unbalance. In this context, the present
research has the objetive to decribe the historical financial situation of the company WEG S.A.
according to the propositions of Fleriet Model. Therefore, the study was supported on the
historical analysis of the variables: need for working capital, working capital and treasury
capital. We sought to classify the company acoording to the existing financial shapes in the
model and analyze the propensity to the scissors effect, take the historical period form 2008 to 2018. The reserach has a descritive approach and quatitative methodological character,
considering the use of inferecial statistics and calculation of ficanaial indicators as a basis fos
analyzing the characteristics of the company, The results identified the financial strength of
WEG S.A company. regarding the management of working capital, maintaining levels of
investment in working capital higher than the need, with a consequent positive cash balance, in
all quarters analyzed.
