Gestão do fluxo de caixa com ênfase no planejamento, direção e controle: uma proposta para as micro empresas

Abstract

With the current economic marketin recession is felt the need to plan for the financial future of the business in order to avoid imbalance in the accounts payable and receivable, mainly in micro companies with limited resources due to lack of financial planning and control. This project aims to develop a literature search on the management of cash flow, with emphasis on planning, direction and control, contributing as a proposal for micro-enterprises. In this context highlights the cash flow as an instrument that enables the planning, management and financial control. The theoretical framework addressed to the themes on cash flow, direction and control. The research comprises an exploratory study technically characterized as a literature search. Data collection was performed by means of literature in books, dictionaries, websites, magazines and literature. Identified the need for financial planning, it proposed a model that can be used in a macro way by micro enterprises.