Análise da gestão financeira de uma micro empresa comercial

Abstract

In 2020, the highest level of entrepreneurship in Brazilian history was recorded, as the population saw in entrepreneurial activity a way to increase their income. However, many difficulties are commonplace and are presented mainly by the lack of knowledge of managers regarding the financial management of their companies. Based on this, the objective of this study was to analyze the financial management of accounts payable, accounts receivable and cash flow of a micro company that sells acai ice cream in the state of São Paulo, justified by the significant strength in relation to the Brazilian Gross Domestic Product (GDP) that micro and small companies (MSEs) exert. A case study was conducted from a qualitative research applied with observation techniques in 5 days, interview and two structured questionnaires. From the results, it was found that the company studied has a great potential for growth in its market of operation, but that for this it needs a change of habits, therefore, it was suggested a restructuring in relation to the management of accounts payable, accounts receivable and cash flow. It can be concluded that, from the application of the proposed solutions, it will be possible to obtain more clarity in relation to the obligations and receivables, as well as the inputs and outputs of the company, enabling future more advanced studies from this research.