Proposal for a financial management model applied To a small business in the fertilizer segment

• Autor(a) principal: Moura, André Leme de
• Data de Publicação: 2019
• Outros Autores: Santos, David Ferreira Lopes, Conceição, Elimar Veloso
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE
• Texto Completo: https://www.regepe.org.br/regepe/article/view/1375
• topic: Financial Management; Business Diagnostics; Financial Indicators; Performance Panel; Management Process; Administración Financiera; Diagnóstico Empresarial; Indicadores Financieros; Panel de Rendimiento; Proceso de Gestión; Administração Financeira; Diagnóstico Empresarial; Indicadores Financeiros; Painel de Desempenho; Processo de Gestão

Objective: This is an applied research aimed at proposing a model of financial management applied to a company in the segment of agricultural fertilizers, able to structure all the financial information of the company with the objective of subsidizing the management process and the taking of decision-making.Method: A quantitative-qualitative method was conducted based on participant observation and action research techniques in a company specific to the agricultural fertilizer sector. The materials were collected together with primary sources (observation and interviews) of the company and secondary (company documents and financial information of the sector).Originality/Relevance: The presented context exposes a theoretical-applied gap of instruments that help in "how" to construct and structure the financial information for SMEs in a feasible way to the entrepreneur or manager who does not have an educational formation in this area.Results:  The results of this study make possible the creation of an empirical model of financial management that: i) demonstrates from the organizational structure required; ii) the operational processes inherent to the activity; and iii) the indicators that should be used for the analysis of the financial situation and the decision making.Theoretical/methodological contributions: These evidences can serve as parameters or insights for other companies of the segment of fertilizers and other small companies, as well as researchers in the organizational scope.