Análise do sistema de fluxo de caixa na sustentação sobre o aspecto financeiro da empresa de construção civil

Abstract

This study presents an analysis of the cash flow of a construction project. The concepts and principles of financial management are presented, highlighting the role of financial management processes, based on the support on the financial aspect of an engineering company. Financial planning is essential for real estate projects, especially in view of the speed of changes that are verified in the company's external environment. Financial analysis, a financial field in permanent evolution. A brief analysis is enough to show the important transformations that significantly affected and modified the company's behavior. The form of management of the company is analyzed, as well as the investment needs and their sources in the company's cash flow. In addition to the changes in the economic scenario, there are other factors that have been fostering greater competitiveness of construction companies. This study shows that a cash flow analysis can be understood as a process of decomposing a whole into its constituent parts, aiming at examining the parts to understand the whole or to identify its characteristics or possible abnormalities