MACHADO, I. G. R.; http://lattes.cnpq.br/9271984493043869; MACHADO, Izínia Guimarães Rezende.
Resumo:
This paper discusses a survey conducted with the Footwear Industries of the city of Campina
Grande - PB, whose main objective was to analyze the management of capital and the real
scenario of funding based on the Theory of Financial Management. Thus, the text is organized
into five subsequent sections, which are: Introduction, Methodological Issues, Presentation
and Discussion of Results and Final Considerations. As the methodology was carried out a
search for exploratory nature, descriptive and qualitative, quantitative, consisting of a
literature review about the issues addressed and a field research. The data were processed
taking into account the Theory of Financial Administration and some basic parameters of
descriptive statistics. The data corroborate that there is a certain similarity between the
management of working capital of companies discussed, almost all have adopted the practice
of seeking short-term bank financing, even taking into account the high interest rates of
financial institutions. Even much of the sample is raised in a good situation with respect to
cash and capital, we need measures to be taken in relation to formalize the management of
working capital and the deployment of an appropriate financial plan the operational
characteristics enterprises of this sector.