Gestão do capital de giro: estudo de casos de empresas do setor varejista no GV Shopping

Abstract

Working capital management is a subject much discussed in the universe of financial administration, it is considered the basis that gives sustainability to operations and their movements of cash inflows and outflows. The main objective of this work is to carry out a diagnosis of the financial management of the working capital of companies in the clothing retail sector located at GV Shopping in Governador Valadares – MG to verify if the administration is efficient in the financial sphere. For the development of this study, bibliographical and exploratory research was adopted as a methodology. We sought to do a survey of published bibliographies on working capital management. For a better view and understanding of the context of the problem, a qualitative approach was used, coupled with an interview with previously defined questions, and for analysis purposes, a multiple case study was carried out with three different companies, conducted through a script of open questions. After combining the facts, it was possible to prove that they all recognize the need for working capital and its variations throughout the year. It is noteworthy that, despite the companies having a lot of similarities in the way they manage, they showed some differences in decision-making in some aspects of financial management. Finally, it is concluded that the companies analyzed presented good working capital management.