Análise da percepção dos empreendedores de Maravilha - AL sobre fluxo de caixa

Abstract

This study presents cash flow as a tool of paramount importance for the management and financial control of any entity, in which it is a scheme that presents inputs and outputs. The entrepreneurial activity, particularly the micro and small companies are exposed to the challenge of keeping their activities operating in the midst of difficulties arising in the financial control and other difficulties in their daily lives. In this research the perception of the Maravilha entrepreneurs about the cash flow was analyzed. To achieve this objective, an exploratory study was carried out through a case study with a qualitative approach, through the use of a questionnaire. The study was conducted in 10 commercial companies, including MEI, ME and EPP, located in the city of Maravilha - AL. The main results show that companies have a better understanding of cash flows have a better financial situation, and did not have a good use of cash flows generates an uncomfortable financial situation.