The integrated vision of working capital applied to micro and small companies / A visão integrada da administração do capital de giro aplicada às micro e pequenas empresas

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

One of the most common problem faced by the traditional accounting is the delayed in generating information for the decision making in the financial area of the company The accounting in being an important part of the Companys information system must contribute for the wealth maximization of the company through the determination and dissemination of information relating to controllership in order to assist managers do direct the activities of the company This dissertation discuss the difficulties of managers of micro and small companies in relation to working capital in order to maintain its financial health This study is justified by the importance of the subject by considering the participation of these small companies in the Brazilian economy since approximately 98% of existing companies in accordance with the Brazilian Institute of Geography and Statistics IBGE is considered in the category of micro and small companies In this sector of the economy that is very difficult to obtain credit we analyze the purchasing inventory and sales policies related to the necessity of working capital through the development of an actual case in a micro Brazilian company

ASSUNTO(S)

ciencias contabeis working capital administração do capital de giro controladoria capital de giro working capital management pequenas e médias empresas -- contabilidade controllership

ACESSO AO ARTIGO

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