Um estudo da contribuição da contabilidade na gestão do capital de giro nas empresas comerciais

Abstract

The study aims to verify whether accounting, as an instrument for generating useful information, is being used in the management of working capital in the researched commercial companies. The motivation for this research comes from the belief that most companies use accounting only to record the patrimonial facts that occurred in order to obtain regular information about the progress of the business, not knowing its importance as a management tool. Based on this “belief” and aiming to achieve the aforementioned objective, the research was carried out in 3 commercial companies operating in the city of Maputo. The surveyed companies believe that for an efficient management of working capital it is necessary to obtain reports referring to: Cash control map / cash sheet, Accounts receivable control map, Accounts payable control map, bank control, Bank Reconciliation, Average Payment Term, Average Receipt Term, Average Stock Term, Net Working Capital, Liquidity Indicators. The results obtained from this research revealed that, despite a growing tendency of most companies surveyed to invest in integrated accounting systems and in the hiring of qualified labor, the information that accounting produces is still not analyzed and transformed in order to prepare reports that are useful in working capital management. It is recommended that the information produced by accounting be worked on in order to become tools for business dynamics, enabling effective working capital management. (TRADUÇÃO NOSSA)