Administração estratégica de capital de giro e planejamento financeiro de curto prazo: o caso de uma agência de viagens em Campina Grande – PB.

Abstract

This report approaches a case carried through in a travel agency of Campina Grande - PB. The main objective of this work is to consider a management of turn capital politics and a financial plan of short term for the company, being included a model of cash budget. The text meets distributed in five subsequent sections, of the following form: Introduction, Theoretical Recital, Methodology, Presentation and Quarrel of the Results, and, finally, final considerations. In the plan of the used methodology, a research of exploratory, descriptive and qualitative character was become, through a participative comment and use of bibliographical walk about the boarded subject. In this way, it searched to analyze the planning activities and financial control of the company, to calculate and to analyze its average stated periods of payment and collection and to discover its necessity of investment in urn capital. The difficulties of the Speedy in relation to the financial management are the same ones found in the majority of the small companies: centering of the activities in the proprietor of the business, difficulty of acquisition of softwares specialized and absence of formal politics for the financial function. However, how much to the stated periods average of collection and payment, the company meets in a good situation, therefore it receives before paying, benefiting its capital of inexistent turn and becoming the necessity of investment in this item. The results had pointed that the company is in a good position in the moving one to the turn capital, but that she needs to implant a more effective and formal financial planning of short term, that must used as instrument of aid to the management of the business.