Gestão do capital de giro: um estudo sobre o contas a receber das microempresas do setor varejista de Pedreiras/MA

Abstract

In the ambit of microenterprises of the retail sector, the credit grant through installment payments is a factor that represents a great output of goods. On the other hand, in case of default, those business organizations may face a serious imbalance in their working capital, in case they do not properly exercise control of these Accounts Receivable. Therefore, the study of financial management reveals the measures that can be taken before the granting of credit, during the monitoring of the terms granted and regarding the collection policies, in the face of defaults. To do so, there are accounting tools for each situation. However, a problem arises about the knowledge, handling and use of those tools for the microenterprise of retailers in the municipality of Pedreiras/MA, considering the small structure of these organizations. In this scenario, this scientific essay carried out bibliographic research and qualitative surveys, by means of questionnaire. The results showed that the population determined in the study performs the financial management of its working capital from the common sense conceptions of these tools. This confirmation was even obtained through the analysis of the presented answers that demonstrated a strong contradiction among themselves, a fact that was pointed out as a limitation to the research in the conclusion of this essay.