Proposta de um modelo de fluxo de caixa como instrumento de gestão financeira em uma empresa do ramo de agronegócio do Estado do Ceará

Abstract

Cash flow is one of the tools in a company's financial planning process that provides more solid conditions for managers to make daily decisions. It is an instrument of financial planning and control capable of providing various information pertinent to the company, helping to visualize and understand financial transactions, guiding the projection of revenues, expenses, costs, investments, financing and loans. This study aims to propose the implementation of a cash flow model as a planning tool for early visualization of working capital needs in an agribusiness company located in the state of Ceará. Regarding the methodological aspects, the study is classified as descriptive. From the point of view of its nature, it is an applied research, employing methods of qualitative approach, in which a questionnaire was applied to the financial coordinator and the treasury analyst of the company object of study, with open questions about the importance of cash flow in the making decision-making, implementation difficulties, among others. Therefore, it was found that the studied company does not use an adequate cash flow model, in which it is not possible to compare the projected with the realized, nor a cash flow for each branch of the organization in which it is essential to identify failures and points for improvement. In the end, it was identified that the proposed new cash flow model will allow the manager better conditions to assess the company's performance, and thus, allow a better view of the organization's financial health and consequently influence decision making.