What is the perception of micro and small business managers about cash flow indicators and working capital management?
Keywords:
Accounting, Micro and small companies, Cash flow, Working capital, IndicatorsAbstract
The knowledge of Micro and Small Business (MSE) managers about cash flow indicators and working capital management is crucial for the financial health of these organizations. The objective of the research is to analyze the perception of managers about cash flow and working capital management indicators and their influence on the company's financial health. The research carried out is classified as qualitative of descriptive nature in which a questionnaire with objective questions was applied to identify and extract information about the level of knowledge of managers about cash flow indicators and working capital management. The results show that the interviewees recognize the importance of these indicators, but, in practice, many do not use them or do so infrequently. Corroborating the low adherence to cash flow and working capital management, two indicators that together are responsible for projecting and ensuring the future situation of the company's cash. The research becomes important due to the scope of a theme little explored, but of great relevance to the performance of managers. From the results obtained, it was possible to answer the objective of the research, with the understanding of the relevance and frequency of the use of cash flow indicators and working capital management. The understanding of managers in the Greater Florianópolis region in the state of Santa Catarina is notorious, but they are not in the habit of using the two indicators in their management processes.
