Gestão financeira: um estudo acerca das ferramentas e sistemas de informação utilizados e sua relação com a gestão estratégica em uma empresa multinacional

Abstract

Global connections have contributed to expand the companies horizons improving the relationship between clients and suppliers. The survival in a competitive world demands a constant exercise of establishment objectives and goals defined in the strategic planning that shall be shared by the whole organization and monitored constantly. In this environment, the decision to use an integrated system and sophisticated internal controls related to financial management and its tools in order to provide reliable information preferably in real time are seen as competitive advantages, essential to speed up the decision process. The aim of this work is to analyze aspects of the strategic and financial management, their integration and the connections established between them. References to tools and information systems used by the financial management are made and the extension they add value to strategic management is also analyzed. As materials and methods, a case study has taken place in a company that produces electro electronic parts located in the Industrial Pole of Manaus. Three executives directly involved with the strategic and financial planning processes were interviewed. The state of art mentioned in this work admits that, among the different definitions of business strategy, all schools agree concerning the necessity of generating actual and sustainable competitive advantages and defining measurable goals. The integration of strategic and financial management occurs due to the necessity of defining the sources which will allow the achievement of the established goals, also confirmed by the executives who took part in the case study. Based on this approach, this work contributes to reinforce the academic connections between strategy and finance and helps to understand the relationship between them, the importance of the financial tools and information systems.