O fluxo de caixa como base para a estruturação de uma gestão financeira em uma empresa familiar

• Autor(a) principal: Claudino, André Felipe Sousa
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/44748
• topic: Fluxo de caixa; Empresa familiar; Gestão financeira

Financial management has as one of its tools the cash flow that enables planning, control and identification of the company's situation through the relation between inflows and outflows of financial resources. The present work aims to analyze retrospectively the financial performance of a family-owned company in the construction industry, but also in the real estate sector, from 2015 to 2018. By means of structuring a cash flow, an instrument not used by the company, whether its actions were correct or had a negative impact on the financial result for that period. Consequently, it is possible to evaluate the importance of this tool as a basis for decision-making, planning and financial control. The case study is characterized as descriptive, holistic and has as a unit of analysis spreadsheets with the records of financial inputs and outputs provided by the company. In the end, it was identified how the cash flow works in the meeting of the positive and negative points that allow the generation of cash and thus, to allow a better visualization of the financial health of the company and consequently to influence in the decision making.