Estratégias em pequenas e médias empresas-PEMS: uma simulação para a previsão da necessidade de capital de giro em uma PME do setor moveleiro - doi: 10.4025/enfoque.v27i2.5121

The macro-economical conditions of the country and the growing competition among companies increase theneed for financial planning, mainly in small and medium enterprises (SMEs) in their initial stages or which areprojecting an increasing in business volume. The objective of this study is to propose a tool to forecast theworking capital needs of SMEs, using the entrance-exit model for projecting financial demonstrations, whichare sources of information for this calculation. The theoretical reference of the study is the Fleuriet model offinancial analysis, which approaches the calculation of the working capital need. As the research method, acase study was structured in a small industrial company. A model was elaborated (adapted from the Leontiefmodel), making it possible to consider alterations in the volume of business, stocking levels, customer andsupplier deadlines, and other operational bills, in order to forecast working capital needs.

Abstract licence: CC BY

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