Benefícios proporcionados pela DFC à gestão financeira das empresas

Abstract

This monographic work sets forth the application of the Statement of Cash Flows in the Direct and Indirect methods taking into account the changes of Law 6404/76. The application of the Statement of Cash Flows is based on the data provided by "Cia A", a commercial activity company, where, through the financial analysis of this application, it is concluded that the benefits that the Cash Flow Statement can provide the financial managers of the companies emphasize the visibility of the behavior of the operational, investment and financing activities, reporting in numbers the generation or application of the availabilities of each one of these activities, providing better management, competitiveness and business survival. The Entity, Continuity and Opportunity Principles are addressed in this research, which increases its relevance, since one of the objectives of accounting is to safeguard and be guided by the Accounting Principles, as well as to provide useful accounting and financial information to its members. users, assisting them in decision making and providing the continuity of the company's activities. Producing useful information to the accounting user is one of the basic functions of the accountant and therefore the role of the accountant in this process of elaboration and data management is also evidenced in this work, considering the importance that this professional has with the managers for the decision making.