CASE STUDY: CASH FLOW A FINANCIAL MANAGEMENT TOOL FOR THE SMALL BUSINESS

The theme of this article part of the importance of cash flow as a tool for financial management, where highlights the estimated liquidity as relevant point in decision-making. To know the cash flow we suggest the management accounting, so you have to check the entries, making a provision for accounts that possibly will not be received. Important that you do not forget to insert the rights, interests and customary expenditures, the problems with respect to cash flow would be as demonstrate the needs or leftovers for the balance of the movement of financial resources and for its historical and contemporary relevance is that they will try to get the understanding of the issue, especially in accounting. At the end the study will offer the Manager a holistic view of the Organization's activities, designing box entrances and exits, as well as the entire set of decisions that directly and indirectly affect their financial health. To achieve the objectives listed were used to the field research, bibliographic, descriptive and private institutions will not be able to organize and maintain a budget cost if you don't inform the data needed for the filling of cash flow, so it is reasonable that a survey of all data, which will permit the financial control accuracy of a small company.