Planejamento de fluxo de caixa utilizando cenários em uma empresa em situação de risco de insolvência

Abstract

The purpose of this search is to create a case study in a small clothing trading company using the projection of scenarios, to identify the possible ways of a financial recovery to a company with the risk of insolvency. This model submits the cash flow planning with the purpose of restructure the financial-economic situation of the company besides of minimize possible problematic situations the company may face it during the process of recovery. To achieve the main objective of the research it was exploited the possibilities of a receivership, out-of-court reorganization and applying the model of the projection of scenarios. Through the Rojo (2006) simulation of scenario, it was projected the following situations: possible, optimist and pessimist, based on the documentary analysis of the accounting indicators of the last two years of the company, as well of the factor analysis that lead the company to get into the insolvency risk situation. From this analysis, the results of the research point to the necessity of elaborate an action plan to execute the most likely scenario to its recovery.