Controle de caixa na gestão financeira em uma empresa e pequeno porte varejista da cidade de Catolé do Rocha-PB: um estudo de caso.

Abstract

The present work boards the importance of the financial control by means of the Cash flow Demonstration in the small size companies, like tool for the planning and control in the decisive process. The Cash flow Demonstration assists in the companies administration, allowing to accompany the entrances and left, thus anticipating any situation that affects your available. In this sense, that work has the goal of identifying the box financial control information that can supply subsidies for the Cash flow Demonstration elaboration by the direct method in a company of small size. The methodological procedure used in the development of this work was the bibliographical, qualitative, documental research and of study of case, using - if of an interview semi-structured and documents analysis as the book box of the company, as well as using itself of investigation variables related the operational -activities Investment activities; Financing activities; Financial control of accounts to pay; Financial control of accounts receivable; And, book box control versus information for DFC. By means of the book box analysis, it verified that they were not made available referring data to the bank balances, and that 73% of her more frequent operational activities of the company are not launched. It concludes that this impracticability can pledge the financial control of this organization, and consequentemenfe in the decision outlet process, as shown by that this is the only control tool of this organization. It suggests the accounting implantation, control of accounts receivable and to pay, monthly cash flow by the direct method and the cash flow projected by means of worksheets and specialized softwares.