Modelo de demonstração de fluxo de caixa e origens e aplicações de recursos como instrumento para tomada de decisões na gestão do capital de giro de uma empresa

Abstract

The main objective of this exploratory study is to verify if there was improvement in the quality of information in the management of working capital and liquidity of the company by the substitution from Source and Application of Funds to Cash Flow Statement. In the literature review it makes comments on Source and Application of Funds and Cash Flow Statement including history, definition, objetives, elaboration method, emphasizing the importance as managerial tools and making evidence in the cash position and changes in financial position of the company. In this study we are presenting the comparison of Cash Flow and Source and Application of Funds Statement, the internal and external events that influence the cash flow position, many presentation forms of the statement, the economic and financial index as well as a sample of Danish Multinational Company´s Cash Flow Statement with main working capital items in evidence. Finally, this study suggests a new model of statement, merging Source and Application of Funds and Cash Flow Statement, resulting in the Analytical Source and Application of Cash Statement, with its four forms of statement.