A demonstração do fluxo de caixa como instrumento de gerenciamento e controle financeiro para as micro e pequenas empresas

In the current environment, where competition is present in various scenarios, it is necessary that companies have greater control of your financial information, ie how much is spent and how much you have on hand. Thus, the administrator needs tools that can help you in this analysis, in order to have a detailed look at the financial resources that the organization offers. Thus presented the statement of cash flow, which is not only a report required by law for large companies, but can also be used as a management and financial control tool for any business and is used as a management tool, can be able to point directions for decision making also in small and medium-sized enterprises. It was observed through a simulation that the cash flow statement is of great importance and more simply, the entrepreneur can use this feature to preview your resource outputs and can thus have greater control over their finances, besides being a financial planning tool, supporting the entire organization.