Diagnóstico financeiro e avaliação de uma empresa de pequeno porte enquadrada no Simples nacional

Abstract

Financial management in small companies that are under the “Simples Nacional” tax structure regulation usually is not appropriate and many micro and small companies end up having their managers responsible for almost every role in their business. However, to compete in the globalized market is required to those companies to study and improve their administration. Therefore, this study aims to analyze the “financial health” of a textile company, identifying and evaluating its operational activities that directly impact its results. For instance, the operating cash flow and the working capital requirement will be analyzed and determined. These concepts will be applied in a practical case that, later on, will base the valuation of the company.