Estudo sobre a gestão do capital de giro no setor de revenda de combustíveis: o caso do Posto Santo Antônio.

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.