Administração de Capital de Giro nas Empresas Calçadistas do Município de Cajazeiras – PB.

Abstract

The accounting knowledge has always been a present from the dawn of humanity, even if empirically. While science she aimed to allow each major group of users to evaluate the economic and financial situation of the entity in a static sense, and make inferences about future trends. Thus, the accounting was taking many coverage areas as working capital, obviously depending on the characteristics of performance of each company, the performance and economic conditions and the relative risk (liquidity) and desired profitability, as well administer working capital and know the best ways to get it can lead to organizational success of this large number of micro and small enterprises, as in the case of footwear companies. The study aims to identify the management practices adopted in the working capital of the municipality of companies Footwear Cajazeiras - PB. Methodologically, it is a field research, descriptive and exploratory nature of literature, and is also characterized as quantitative and qualitative. To carry out the same questionnaire was used semi-structured. The research was conducted in four shoe stores, located in the municipality of Cajazeiras - PB and sample characterization are given based on the analysis of data regarding the following variables: time as a manager at the company, which (s) manager (s) responsible (lo) for the financial administration of the company, with regard to the economic activity that the company sells, professional staff, billing, accounting is made, the company develops business budget, the company uses cash management techniques, techniques management of receivables, inventory management techniques, technical management of payables, cash budgeting, and what the company considers necessary for the effective management of working capital. We conclude that the search was of paramount importance, since it is noted that practically there are not many studies on the subject, making it difficult to analyze the data and direct confrontation with the literature, but allowed to obtain a more amplified as the footwear companies operating in the labor market, as well as their main features, and can also understand how does the performance of the professional accountant in these companies, which the study will serve as a basis for future research.