Proposta de um modelo de determinação do capital de giro por meio do Modelo de Fleuriet

Abstract

The increasing and aggressive competitiveness in business makes essential to have a tool that helps the businessman to calculate and manage their working capital. Based on this necessity, this work presents the Model of Determination of Working Capital which was composed from the Fleuriet Model. The study is due to the difficulty of many businessman to really know the value to be initially employed in a new achievement. This justifies in ignorance of what would be sufficient to cover such expenses. The general objective of this work is to develop a model management tool in Excel spreadsheets to determine the working capital. The work is divided into three chapters dealing respectively: literature review; collecting and analyzing data; contributions and considerations of the author. To achieve the general objective of developing the model and their specific objectives, were created spreadsheets that calculate the need for working capital. The result is the Model of Determination of Working Capital and makes it possible to allows an evaluation of economic and financial situation in a simple, fast and automated, assisting in the administration of capital and enterprise management.