Implementação da gestão financeira em uma pequena empresa: um relato tecnológico

Abstract

The aim of this technological report is to describe a consulting intervention process in the financial area, specifically focusing on cash flow analysis, in a small mobile phone maintenance company. As extensively discussed in the literature, small busines ses face significant challenges, with the lack of financial control and management being one of the main causes. As the problem situation, the company in question needed an evaluation of its current financial management process in order to propose interven tions and adjustments that could contribute to improving operational control and overall performance. The adopted solution involved initiating the consulting process by interviewing managers, analyzing available systems, reports, and controls, as well as m onitoring levels and results. This process was cyclical as new discoveries emerged. A key result of the consulting was the opportunity to contribute to the analysis of the demand from the company's main client, who sought to extend the payment term to 90 d ays. The extension of the term was deemed feasible. Another significant contribution of the consulting was related to enhancing the working capital management process, in addition to comparing the potential cash generation indicated by EBITDA, thus identif ying possible variations.