A importância do planejamento financeiro de curto de prazo para tomada de decisão em uma empresa de pequeno porte especializada no setor de movimentação de materiais

Abstract

The purpose of this paper is to propose short-term financial planning based on the management tools available, as well as to identify the short-term tools to be applied in the organization that will serve as the basis for decision-making related to the finances of a company. specialized in the material handling sector. In this way, cash flow is a short-term management tool that plays a very important role in the financial management of the company. Through it all financial transactions are recorded, and can subsequently design cash flow, in which it allows to predict estimates of future situations of the company, allowing the company to plan, organize and control its financial resources. For the accomplishment of the present study, it was necessary first to carry out a bibliographical research for the better understanding of certain concepts, as well as to facilitate the identification of the practices necessary to fulfill the objective of the study. Subsequently a diagnosis of the company was made. Subsequently, it was necessary to collect data on revenues and expenses for the period from September 2017 to August 2018. In addition, a chart of accounts was prepared that would allow better analysis at first. After the chart of accounts was prepared, the financial data collected during the analysis period were analyzed and posted to the projected cash flows from September 2018 to August 2019, simulating diferente scenarios. After the elaboration of the projected cash flows, it will be possible for the owner-owners to have a better analysis of the company, and what measures they must take to obtain good results for their business.