Gestão do capital de giro em empresas agropecuárias de Dourados/MS

Abstract

Micro and Small Enterprises (MSEs) play a preponderant role in the Brazilian economy in terms of employment and participation in the Gross Domestic Product (GDP), but there is a high mortality rate of these companies. One of the most important elements for such corporations’ survival is the proper working capital management. According to researches carried out by SEBRAE, one of the shortcomings that causes the insolvency of micro and small enterprises is the lack of the working capital management. The present study aims to identify the management practices adopted in companies of the agricultural trade of Dourados/MS. For these practices verification, a bibliographical research of the management elements was first carried out, later the qualitative approach was used, with exploratory character, through structured interviews. In the analysis, the elements used by companies in managing the working capital were identified, such as cash flow control, inventory management, and the control of receivable and payable accounts, as well as the use of financial statements in performance analysis of them. The study concludes that companies use the basic tools in working capital management, but could explore in more depth the tools provided by accounting, such as the analysis of financial statements. In this way, they could apply the financial indices, allowing a greater vision for making decisions and improving their operational capacity.