A importância do controle de caixa das MPES do ramo vestuário das lojas comerciais do shopping da cidade e o descaso do empresários em relação à DFT

Abstract

This paper proposes to demonstrate the importance of cash flow control and to seek explanations for the neglect of micro entrepreneurs in using the DFC as a control tool based on the micro-businesses of the shopping mall of Shopping the City. Its relevance is in the awareness of the use of cash flow control even in micro entreprises, which have a significant influence on income generation, personnel occupation and national GDP. The research addresses the problem in an explanatory way, with a qualitative nature, using technical procedures that characterize it as a bibliographical and survey research. The results of this research can be used for all micro and small companies, taking as sample for data collection the commercial stores of the clothing branch of Shopping City. The resource used for data collection was the application of a questionnaire containing questions about the constitution and form of cash control of the microenterprise. The analysis was based on the responses given by micro entrepreneurs to this questionnaire taking into account the learning acquired in the bibliographical part of this research and based on the observation of the same in the period of application of the questionnaire, without any pre-judgment, but simply in logical observation And finally, we suggest a simple cash flow control model, capable of offering alternatives to evaluate the processes of activities within the scope of cash flows of the company, leading us to achieve our proposed goal in the research.