Gestão Financeira: Uma ferramenta de diagnóstico para as empresas prestadoras de serviços.

Abstract

For the development of the economy of a country, the micron and small companies are important for generating new jobs, technology and income for the society. However the survival of this type of enterprise many times is affected by managemental imperfection, mainly in the financial area. To diagnosis the financial management of a small company presenting weak and strong points is part important a good management and to assure a satisfactory performance. With intention to describe under a theoretical approach the financial management of short term in micron and small rendering companies of services and its integration with the areas of: managemental politics, sale of services, purchases and supplies, box, rendering of services and quality, were constructed a tool of financial management of short term and validated in a lender of services. Through bibliographical study and experimental research a qualitative tool for diagnosis of the financial management of short term is proposal, being measured the degree of importance of the existing subsystems. It was tested in a lender of services and proved it financial reality of the company showing all the points that must be reevaluated. The tool can be used by entrepreneurs without experience in financial management, as aid in the attainment of preliminary conclusions and analyses of the financial process.