Planejamento financeiro e gestão de capital de giro: um estudo exploratório no setor de tecnologia de informação (TI) em Campina Grande – PB.

Abstract

The present article objective to make a diagnosis of the turn capital management and the financial planning of short term in the companies of the Information Technology sector who composed the PbTech, extinct IT exportation trust, in Campina Grande – PB city. For the success of the work, a research of descriptive, exploratory, quantitative-qualitative character was made, through bibliographical revision and documentary and field research. The collected data had been treated to the light of the Theory of the Financial Administration and the principles of the Descriptive Statistics. Amongst the main results it is possible to highlight the centralization of the financial area in the figure of the proprietor and the lack of a formal financial planning on the part of some companies of smaller size. About the management of the turn capital, the companies adopt similar practices as for the concession of credit, payments, cash balance and sources of financing. In this last aspect, companies of lesser size affirm to find difficulties next to the financial institutions for achievement of credit, because of the required guarantees. As suggestion for the companies are the implantation or maintenance of a consistent financial planning and more professionalization of the financial sector.