A análise das demonstrações financeiras como ferramenta para a gestão financeira de pequenas empresas – um estudo de caso.

Abstract

This report discusses a case study, performed in Valete Indústria e Comércio de Confecções Ltda., located in the city of Campina Grande - PB, whose main objective is to demonstrate the usefulness of financial statements, so that small businesses can do use of such tools in order to gain deeper knowledge of your business and improve their management, since much of this kind of company do not survive their first two years of existence for failures in its management. The text is distributed in five consecutive sections, as follows: Introduction, Theoretical Foundation, Methodological Aspects, Presentation and Discussion of Results and Final. There was an exploratory research, descriptive and qualitative and quantitative, through participant observation, and a literature review on the subject matter, since it involves the training of financial statements and its peculiarities, to the ways in which these data can turn into useful information to the manager, through the attainment of indicators on liquidity, activity, debt and profitability, and the use of horizontal tests, which check the progress of items of the statements, in horizontal and vertical, capable to show the influence of each account in the formation of these statements. The study results demonstrate, in practice the usefulness of the analysis of such data. Finally, the final considerations, with appropriate comments on the indices obtained, as well as some suggestions for the company to use them.