Um estudo sobre a utilização da demonstração do fluxo de caixa para a tomada de decisão por um microempreendedor individual em Santana do Ipanema - AL

Abstract

The Individual Micro-entrepreneur is a professional class that was created in 2008 and since then has grown significantly over the years. Like any other type of enterprise, the MEI faces several difficulties in managing their activities. In this context, the accounting information can contribute helping the MEI in their decisions. Thus, we realized the need to make a study aiming to demonstrate the possibility of using the Demonstration of the Cash Flow for assistance in managing an Individual Microentrepreneur. Thus it was decided, methodologically, by conducting a case study with a professional MEI labora the municipality of Santana do Ipanema - AL. To collect the data interviews were conducted guided by semistructured questionnaire in order to know the reality of the respondent and present you what is the Demonstration of the Cash Flow (DFC). Subsequently, a specific model of DFC that was deployed in the enterprise and used by Micro-entrepreneur as a tool to aid in decision-making was adapted. Finally, a new interview was conducted, in order to realize the professionalmanager which studied their views on the use of DFC and its benefits for the management of its enterprise. The survey found that the Microentrepreneur studied managed to implement the the Demonstration of the Cash Flow on your enterprise during the period June to August 2015 without major difficulties and also use the information obtained through the DFC to draw their own conclusions and base their decisions management. Since the MEI also states that has an interest in continuing to use the DFC. Thus, it is concluded that the DFC is an accounting tool that can be adapted to assist the Individual Micro-entrepreneur in making your management decisions.