Análise da situação financeira de uma empresa em relação ao mercado segundo a necessidade de capital de giro – um estudo de caso no mercadinho Multibom.

Abstract

To keep a satisfactory financial situation it is essential that the company demands a minimum of working capital able to support their repetitive activities - production, sales and collection. Under this context, this paper analyzes the financial situation of Mercadinho MultiBom company relative to its industry as the volume of investment required by the need for working capital. The research is quantitative and is also a case study because it uses mathematical means to define a specific situation of a particular company. To enable their development, reporting data were used from the company itself, as well as other data in the same sector (listed on the Stock Exchange of São Paulo), making a comparison possible. The path followed by the survey defined the operational and financial cycles, determined the need for working capital, initially the MultiBom; the second part was to establish the working capital needs of other companies; in the third the representativeness of the need for working capital in relation to sales volume were calculated; Finally, the statistical test was used nonparametric Wilcoxon to investigate the financial situation of MultiBom on the sector. Finally, the research identified that the company needs less working capital than other companies in the same industry, and for this reason the MultiBom shown less risky. However further studies are necessary because the companies underwent changes that influence capital management.