Um estudo sobre o uso do planejamento financeiro de curto prazo como ferramenta de Gestão nas Micro e Pequenas Empresas da cidade de Sousa - PB.

Abstract

In the current situation of economic and financial crisis, the short-term financial planning is crucial for companies to seek better manage their activities. This work has as main objective to verify the working capital management practices by micro and small companies in the municipality of Sousa-PB, using a descriptive and qualitative research. This goal was achieved by applying a questionnaire with managers / managers, which was divided into three parts: profile of respondents characterize the companies and working capital management. We surveyed 30 companies served by an accounting firm installed in the city of Sousa-PB. As a result we have that the 30 companies studied still make its centralized financial planning in management. Based on the analysis of the net need for working capital, it is clear that almost all companies need to finance its working capital. Companies maintain minimum stock levels, according to the demand of their customers, not to have problems with higher expenditures without a high stock turnover. Management practices adopted by companies surveyed could be advised by Accountant professional who can assist managers in decision making.