Endividamento e capital de giro

Abstract

The paper presented is turned to working capital management by analyzing in detail the current assets and liabilities accounts, presented in the companies' balance sheets as a source of income, since they show the cash inflows and outflows in twelve months. Thus, the focus of the research is on current assets accounts, whose credits, accounts receivable and inventory management stand out, as such winds allow the entry of financial resources in the short term, allowing the decision making about of investments which brings return and profit to the organization. Thus the objective of the work is to arouse interest for the proper management of working capital established through the adoption of credit policies, collection policies, credit analysis, sales policies, marketing strategies, inventory control which allows efficient management. that keeps finances stable by ensuring compliance with the obligations related to the company's current liabilities.