BARROS, S. S.; BARROS, Simone dos Santos.
Abstract:
This report focus a case study at a Gas Station and conveniency store called “Santo Antônio”,
located in Santa Luzia-Paraíba/ BR 230 and its main objective was make a diagnosis of the
management of the circulation capital in order to propose policies to that management and the
financial function of the company. The text is divided into five sections: Introduction;
Theoretical Fundamentals; Methodology; Presentation and Analysis of the Results and Final
Considerations. A research was realized with exploratory, descriptive, quantitative and
qualitative character by a non-participative besides a reviewed bibliography about the theme
in order to analyse the control and planning activities of the company; calculate and analyse
the median time of recovery, payment and storage and find the necessity of investment in
circulation capital. The problems found in the Gas Station related to the financial management
are: the absence of formal policies to the financial function and the fact of the company
doesn ́t maintain and up-date file of its clients, so it has a bad position in the median time
recovery and stock if compared to the medial time of payment indicating that the company
needs a high investment on circulation capital. The results showed that the company is in
divergent process in relation to the management policies of circulation capital and it needs to
implement a financial planning more efficient and formal to direct the business management.
