TITO, N. A.; http://lattes.cnpq.br/1752229262495406; TITO, Nivandro Alves.
Resumo:
Companies need tools to control and treat their financial data, in order that the more
globalized world does not allow the amateurism in the conduct of business enterprise. Based
on this, this research sees the application of the Fleuriet model of financial analysis in terms of
strict accounting data in a small company in the sector of electronics. According to this
research methodology was considered, for purposes, descriptive and explanatory, and the
media to bibliographic, documentary and case study. The study sought to find means of
indicators of operational efficiency and other inherent in the Fleuriet model, aiming to indicate
the real need for working capital of the company, despite the restriction of accounting data -
balance sheet and statement of income for the year. The appropriate control on the flow of
accounts receivable and payable subsidizes the average processing time of collection and
payment, respectively; the inventory of stock, the market price, together with a history of
sales, promote the identification of medium-term storage; the financial cycle and the sales
history of guiding the calculation of the need for working capital; in turn, the cash balance
should be established based on the policy of financial slack provided by the company itself;
finally, the link between need for capital and the cash balance culminates in ideal value of net
capital. It follows that, for medium businesses and small companies need professional help,
that can manage their finances on a correct and consistent, even in an environment absent of
accounting information, to avoid bankruptcy and remain competitive.