Análise da gestão do capital de giro nas empresas exportadoras de Campina Grande – PB.

Abstract

The study shows a research made with sector organizations Textile, Information and Communication Technology (ICT) and the Mining of Campina Grande - PB, and these, carry out export activity, with the central objective of analyzing management working capital and how is their financing, taking as basis the Financial Management Theories. To achieve the objectives defined, the study is organized in five sections, namely: Introduction, Theoretical Foundation, Methodological Aspects, Presentation and Discussion of Results and Conclusion. It was performed an exploratory research, descriptive and qualitative-quantitative, based on literature review on the subject in question and a research field. The data were processed considering the Theory of Financial Management and some basic concepts of Descriptive Statistics. According with this data processed, it appears that there is some similarity in the management of working capital between companies, been little used bank loans to finance working capital. It was also confirmed that most uses own capital and prepayment of receivables to promote that kind of management. While much of the sample is in good standing, referring to cash and working capital, it is still necessary to take measures to ensure that this area is more formalized and that the planning would be actually made and carried out appropriately, given the characteristics of each company.