Capital de giro: análise de curto prazo de uma microcervejaria no municipio de juiz de fora

Abstract

The objective of this study was to analyze the formation and management of working capital in a small brewery located in the city of Juiz de Fora, Minas Gerais. The study is justified by the significant growth of the sector and by the difficulty founded by entrepreneurs to manage short-term capital. The research has a descriptive methodology, and the company that applied the study was a Microbrewery with productions destined to Gypsy Breweries, with an average production of 10,000 liters per month. The company analyzed has its headquarters in the city of Juiz de Fora, which is a craft beer brewery in the State of Minas Gerais. The research sample consisted of the last 100 lots produced from the beginning of the study, representing the productions of the 3rd and 4th quarter of 2018. As for the formation of Working Capital, the company is in an unsatisfactory position because it cannot manage its Working Capital, a fact very impacted by the maintenance of its stock, which has High Cost of acquisition raw material. Finally, the study contributed to the understanding of the variables involved that impact on cash generation, analyzing in greater detail the factors that corroborate the lack of better Financial Management. With this, the course completion work seeks to point out the Working Capital of the company under study based on the ABC Curve to size the main five styles produced.