A importância do fluxo de caixa para a gestão de uma pequena empresa

Abstract

This work was based on cash flow and decision making at Alfa Supermarket. Its general objective is to demonstrate how the cash flow projection can be an effective tool in financial decision making for the Alfa Supermarket in relation to the effective financial planning and control of its financial resources, helping in the daily decision making of the administrator. For this, the study characterizes small businesses; cash flow, demonstrating how it can be used and what its contribution to small businesses. The methodology used during the preparation of this study was the bibliographical research based on the theoretical reference already produced and published in books, articles, specialized websites and through a case study carried out at Alfa Supermarket. At the end, it can be concluded that small companies will be able to predict the return on investment due to an estimated net cash flow and a desired rate of return. By means of the cash flow statement, it is possible to evaluate the information capacity that could be obtained from the cash flow, from the purchase of inventories to the projection of sales, balancing the terms of purchase and sale. it is observed that the Alfa Supermarket is not able to predict the return of the investment due to not having a projection of the cash flow. Therefore, a proposal for it was suggested. By means of the cash flow statement, it is possible to make an assessment of the information capacity that could be obtained from the cash flow, from the purchase of inventories to the projection of sales, balancing the periods of purchase and sale. Therefore, it is believed that the proposed model allowed the manager of the Alfa Supermarket to simulate situations of increase or decrease of inflows or outflow of cash, identify their working capital needs, can be used to plan or control financial resources, making decisions easier.