Data crítica : uma ferramenta para medição de suficiência de caixa aplicada à gestão financeira de curto prazo em micro e pequenas empresas

Abstract

The middle and small companies in Brazil has been gained notoriety due to the huge growing of enterprises, jobs originated and their representativeness in the country's economy. However, in contrast to the increase in the number of these companies, the development of competencies and solutions in financial management has proved insufficient to maintain the health of these organizations, as pointed out in SEBRAE surveys that reveal the difficulty in financial management as one of the main causes of small business mortality. To improve solutions with low cost and easy operationalization for this group, means provides conditions for maintaining the financial health and sustainability of its. As it, the present study was applied in one of these small organizations, which was developed a tool for measuring the cash forecast sufficiency, with a focus on short-term financial management. This tool has goal to serve as a management instrument, in order to allow the manager to know the real financial condition, as well, the possible impact of his operations and concerning to his ability to honor his commitments. The applied methodology allowed the development of an accessible tool, adaptable to a large of small business, easy to operate and presenting safe results. This was developed from the basic information of the company's operations, such as accounts payable and receivable records, enabling analysis even for those organizations that do not have specialized accounting or financial management. The results obtained allowed the verification of the effectiveness of the tool in the analyzes that were possible from the calculations made, revealing the feasibility of studies and the usefulness of solutions such as this for small businesses and the importance of accessible information so that managers of small and middle companies to make sound decisions to ensure the survival and growth of their business.