XAVIER, A. D.; http://lattes.cnpq.br/2144821947391498; XAVIER, Alex Dias.
Resumo:
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.