Identificação da necessidade de capital de giro em empresas agrícolas de comercialização de grãos em Pato Branco - PR

Abstract

The ascending importance of the agricultural sector for society and economy makes the involved companies prepared to handle the demand generated by the products arising from this sector. In order to keep with this growth, the companies do not have enough budgets to meet their financial needs so they search for financial resources from third party suppliers. This research paper analyzes the management of financial resources and working capital of companies operating on the same sector but with different gross revenues. In a comparative way, the research paper aims to study small, medium, and large companies to analyze if their needs and searches for funds from third party suppliers vary depending on their structure. To accomplish that the theoretical framework conceptualizes the elements contained on the balance sheet, the management accounting and its steps, and also the working capital along with its analysis instruments. The nature of this paper can be defined as descriptive with elements of a case study. In order to get data for the case study, surveys were sent to three different companies related to the agricultural sector in the city of Pato Branco, state of Paraná, Brazil. The companies were classified as small, medium, and large. The obtained results reveal that regardless of productive capacity, the age of the company, and the amount of investments, all the analyzed companies depend on financial partnerships to keep up their financial health. Furthermore, none of the companies showed to be self-sufficient to refuse any financial help from third party suppliers at certain moments. According to the obtained results it is possible to identify the importance of the accounting data and how it assists the financial and operational progress of those companies, regardless of their capacities of generating results.