O perfil da administração financeira das pequenas e médias empresas

Resumo

This work approaches the use of financiai administration in small and medium-sized companies. We attempted to discuss the main methodologies which are proposed in the bibliography available about the subject, and to verify, through the results of field research, the reality in the companies surveyed. Trough this survey, we tried to investigate the knowledge applied in their administrative routines and the variation in management pattems amongst companies of different sizes and in different sectors of action, regarding the researched area. This study observed the main themes which involve financiai administration analyzing the treasury areas, cash flow, financiai statements, balance analysis, accounts, costs and investment analysis. The attention given to accounts was also subject of study, that is how companies evaluate their administration, and the factors which influence the implementation of adequate financiai administration. This work also pro poses a methodology of giving companies marks, which aims at demonstrating the researched companies' financiai administration performance. The conclusions of this study pointed out the main weaknesses found in small and medium-sized companies' financiai management. When comparing different size companies, for example, the small ones presented serious problems in their administration, an aspect which is greatly improved in the medium-sized ones. In spite of showing a great number of companies with inefficient management, mainly in the commerce and service sectors, the results of this work prove that even small companies can have adequate financiai administration. This study proved that the companies surveyed - even the medium-sized ones, can improve their financiai management, mainly through the use of balance analysis and financiai projection methodologies.

Ficha do documento

Tipo

Dissertação

Ano

2002

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/8061

Palavras-chave

Administração de empresasAdministração financeiraPequenas e médias empresas