O fluxo de caixa nos pequenos empreendimentos: um estudo de caso em um microempreendedor individual

Abstract

In recent years small ventures have multiplied in Brazil due extending and the onset of laws that have brought new formalization options like was the case with the outbreak in the Individual Microentrepreneur, where From then on I was born the concern over the maintenance of such enterprise in the market. In this study we attempted to understand instrument use of cash flow in small ventures, for it was done a literature search on the Cash Flow Statement as a management tool and then carried out a case study with a Individual Microentrepreneur through interview, to thereby analyze the degree of knowledge regarding the demonstration and usein addition to understanding how the control of existing cash movements this venture. After that the interview was realized that the entrepreneurial did not own knowledge about the Cash Flow Statement and the benefits that this entitled to present for the management of the business, also noted out that if the entrepreneurial does not have total control of the values that come and out of his cash, because it only made the monitoring of entries relating to sale which may pose a risk to the maintenance of the establishment. Nevertheless, the microentrepreneur had shown interest in learning about this demonstration, since this was not using nor a type of technique or tool to assistance in the management.