A importância da implantação do planejamento do fluxo de caixa nas empresas de micro e pequeno porte na cidade de Araguari

Abstract

The study analyzes the importance of the implementation of cash flow planning in micro and small enterprises in the city of Araguari. The study is justified, therefore, the companies do not have understanding about the construction of the cash flows, and they have difficulty of management of the cash by the companies. Cash flow planning is important for the financial control of micro and small enterprises, considering the control of financial flows from the perspective of cash management in the various organizational situations, in order to capture and apply resources. In this way, the literature review was used as a methodology, the discussion of the importance of managerial accounting and its function with companies and analysis of the relevance of cash flow to companies through a case study. It was sought to show that good financial management is the main focus of all these companies. The main function of good management integrates all the tasks related to obtaining, using and controlling financial resources in order to guarantee the stability of the operations of the organization and the profitability of the resources applied thereto. The study shows that the companies of the municipality of Araguari need a balanced financial structure, through the control of cash flow and financial planning.