Planejamento financeiro e tomada de decisão através do strategy business simulation

Abstract

This study aims to demonstrate that financial planning, done through Strategy Business Simulation, can help in the administration of a company and in decision making based on a set of actions, controls and procedures to set up a budget, monitor the accounts , know if there is a surplus or lack of resources, take steps to level the budget and or, make investments, in case of surplus resources. The Strategy Business Simulation simulation program is a working tool that offers an opportunity to make decisions in situations of economic changes and competitive pressures. This tool aims to create a competitive market environment between eight groups of the same course, enabling feedback on the actions taken in a real perspective. The program provides important initial information for all competitors, such as labor costs, production costs, salaries, production capacity, application returns, interest on loans, among other data that can be verified during the work. From this information, participants acquire the possibility to make decisions about how to act in the production, sales, marketing, dismissals or hiring system. Using this tool, the game evolves as if it were a real company, and for each week, a month is spent online, with this, company directors can analyze their choices and filter what was good and what was bad for company. In this way, the simulator provides more information about the market formed by eight groups, which help in analyzing the competition, demand and investments made in the present and those that may be made in the future. The company in question is T.H.E.M. manufacturer of equipment for telephony such as cell phones, smartphones and tablets. The company is run by four people: Human Resources Director, Financial Director, Production Director and Marketing Director. They are tasked with running the company for profit and growth for eight weeks, which in the game environment is equivalent to eight months. Then there are the results of each month, which will be analyzed according to the objectives proposed at the beginning of the simulation.