Planejamento do capital de giro com ênfase na inibição do efeito tesoura em microempresas – estudo de caso numa loja de perfumaria e vestuário de Campina Grande.

Abstract

The present study had as main objective to make the planning of working capital for a microenterprise of branch from clothing and perfume of Campina Grande, with emphasis on the inhibition of the Scissors Effect. This work is justified by the following argument: a company that wants to have a healthy financial management and potential to keep growth in line with their reality, need to know what are the values of their need of Working Capital effective, and the financial slack more suitable for not hiring short-term bank loan; It is known that the two variables combined form the optimal work capital which lets know which scenario to be sought doing this, a company can keep away from entering in Scissors Effect. Regarding the methodology, the research is characterized as a case study, of the nature qualitative, exploratory and bibliographical, using a direct method for calculating the Working Capital Need effective, and which make possible the planning of working capital to inhibition the Scissors effect. In the analysis of results was possible to verify that the company studied has a value of need working capital rather high for their reality, in the others words there is a strong propensity of the same face significant financial difficulties if it is neglected the knowledge of the ideal work capital, to be kept with their own resources; Finally, as a result of this survey, planning of working capital became a reality with the construction of four possible scenarios for ideal financial configuration.