Gestão Financeira: um estudo sobre a gestão baseada no capital de giro nas micro e pequenas empresas associadas à CDL da cidade de Uiraúna – PB.

Abstract

The aim of this study was to investigate the practice of financial management through working capital in micro and small associated with CDL City Uiraúna PB companies , describing management of working capital , checking the control of managers on accounts short-term that contribute to the management of working capital of enterprises and identifying the accounting information being used by managers in the management of working capital . In the present study a field survey was conducted using as a research tool a questionnaire consisting of 34 closed questions and those allotted to eight (8 ) topics covering various areas of the company being invested in 39 small and micro companies registered with the CDL city Uiraúna getting response from 20 of MSEs investigated . The collected data were subjected to a critical analysis according to the research purpose and taking into account that, there is a management based on the working capital you need to have the knowledge and be a good management of this resource and it does need a suitable control of short-term bills , it can be concluded that micro and small firms studied have , in most cases, an attention to the administration of these accounts , especially the owners for being primarily responsible for its management . However, it is found not to comply with the relevant accounting information for a number of companies analyzed , directly undermining the management of companies.