Gestão de capital circulante: o caso Pavicer. LDA

Abstract

The essence of this paper is to understand the impact of working capital management in the Pavicer company, using working capital management policies and techniques. Investment in working capital constitutes one of the two investments that a company makes for its operation, the so-called short-term investment, aimed at solving day-to-day cash flow problems, in other words, working capital is maintained to sustain a given volume of operations. Thus, companies meet working capital needs with both internal and external financing. Therefore, there is a relationship between current assets and current liabilities, and the company must seek to maintain a specific balance between them. The first four parts of the paper take a theoretical approach to working capital management. The fifth on the case study and then the conclusions and recommendations follow. For a better perception of this management, in the case study, some working capital management indicators were used, namely: cash, available, realizable and working capital. Also, an analysis was made of the short-term debt management indicators, to complete the understanding of the link between working capital and liabilities. Then makes the "swot" analysis to assess the performance of the company Pavicer in the market compared to its competitors.

(TRADUÇÃO NOSSA)