Implantação do fluxo de caixa: um estudo de caso em uma pequena empresa varejista do ramo de tintas automotivas.

Abstract

The financial administration has as one of the main tools the cash flow, through which it is possible to control the inflows and outflows of resources and plan all the company's activities. Therefore, the present study aims to implement a cash flow management model in a small retail company in the automotive paint industry in the city of Campina Grande PB. For the research, initially a bibliographical survey was carried out, where it was sought to obtain information about cash flow, its preparation and its application in a more efficient way. Subsequently, the chart of accounts was prepared in order to structure all of the company's revenues and expenses, using data and documents made available by the manager, to finally develop the cash flow that is most appropriate to the reality of the administrative routine. The research methodology was characterized as a case study in terms of means and descriptive in terms of ends. According to the research objective, the cash flow was implemented in the company as of May 2021. Through the tool, it was observed that the company presented positive results, despite the negative balance in the operational flow in some months of the analyzed period, showing the manager the possibility of avoiding future problems, such as negative cash balances and the unplanned purchase of goods, resulting in defaulting suppliers. It was concluded that in fact the cash flow, when well elaborated, brings benefits to any type of company, such as financial control and better planning in the medium and long term.