Análise financeira da Weg S.A. segundo o Modelo Fleuriet.

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.