Gestão de capital de giro nas micro e pequenas empresas varejistas de materiais de construção da cidade de Sousa – PB.

Abstract

One of the reasons why the Brazilian micro and small companies to close their activities is inefficient working capital management. This paper seeks to meet the working capital management practices of micro and small retailers of building materials in the city of Sousa, in the backlands of Paraiba. Thus, we can know how they occur decisions related to the current management of these companies. As for the methodology, this study is descriptive, and bibliographic survey, presenting quantitative and qualitative results. At first presents theoretical basis of the characteristics of micro and small Brazilian companies in the building materials industry, its market and the aspects related to working capital management. In a second step is to analyze the data of the companies surveyed, collected in the field through a questionnaire. Thus, seeking to meet the research objectives, we could know the profile of respondents, characteristics of companies and the major working capital management practices adopted by them. As a general view in relation to working capital management practices of these companies, it is concluded that they do not give enough attention to their management, they adopt inefficient practices or rudimentary to administer it, and mostly does not have control of its main assets and liabilities. It is hoped that this study provide information that can not only improve the working capital management of these companies, but in all sousenses commercial companies, as this practice is essential in any business, no matter the industry in which it operates.