{"title":"Modelo de Gestão Financeira Aplicada em Empresa do Setor de Construção Civil","authors":"David Ferreira Lopes Santos","doi":"10.21714/2236-02632015v5n2tac87","DOIUrl":null,"url":null,"abstract":"This technical report presents a model of financial management applied in a company in the civil construction industry in the State of São Paulo. It is a medium to large company with 24 years of experience in the heavy construction sector. At the time of research, the company had no formal management structure and an informal decision-making process. Results showed that the limitations impacted tactical and operational levels, as well as compromising strategy. An organizational structure was proposed that involved operational control of activities and allowed for conceptual development to support the management process. In addition, a panel of indicators (performance dashboard) including economic, rentability, risk, profitability, cash flow, capital structure and liquidity categories was developed. Thus, the study offers practical contributions for midsize companies and can be used as an element in teaching undergraduate courses and in post-graduate research.","PeriodicalId":49119,"journal":{"name":"Theory and Applications of Categories","volume":null,"pages":null},"PeriodicalIF":0.4000,"publicationDate":"2015-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Theory and Applications of Categories","FirstCategoryId":"100","ListUrlMain":"https://doi.org/10.21714/2236-02632015v5n2tac87","RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"MATHEMATICS","Score":null,"Total":0}
引用次数: 3
Abstract
This technical report presents a model of financial management applied in a company in the civil construction industry in the State of São Paulo. It is a medium to large company with 24 years of experience in the heavy construction sector. At the time of research, the company had no formal management structure and an informal decision-making process. Results showed that the limitations impacted tactical and operational levels, as well as compromising strategy. An organizational structure was proposed that involved operational control of activities and allowed for conceptual development to support the management process. In addition, a panel of indicators (performance dashboard) including economic, rentability, risk, profitability, cash flow, capital structure and liquidity categories was developed. Thus, the study offers practical contributions for midsize companies and can be used as an element in teaching undergraduate courses and in post-graduate research.
期刊介绍：
The journal Theory and Applications of Categories will disseminate articles that significantly advance the study of categorical algebra or methods, or that make significant new contributions to mathematical science using categorical methods. The scope of the journal includes: all areas of pure category theory, including higher dimensional categories; applications of category theory to algebra, geometry and topology and other areas of mathematics; applications of category theory to computer science, physics and other mathematical sciences; contributions to scientific knowledge that make use of categorical methods.
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