A importância do capital de giro na gestão financeira da empresa

Abstract

The importance of working capital in the financial management of the company has always been highlighted by their relevance in decision-making at all levels and moments of the project, since the implementation of allocation, operation and other resource allocation times. This importance is directly related to the operating cycle of the company with respect to asset management flows and liabilities and the availability of resources to ensure the maximization of profit on invested capital. This article describes some conceptual elements on the subject, highlighting some bibliographic categories on the formation of current assets and liabilities, need for working capital, risk, return, scissors effect and funding strategies often adopted by companies.