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Gestão financeira, estudo de um caso prático : Manuel Francisco Simas Rainha
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Abstract(s)
O estágio que deu origem a este relatório foi realizado na empresa Manuel Francisco Simas Rainha, uma microempresa familiar criada em 1983, que se dedica à produção e comercialização de vinho e bebidas espirituosas.
Tal como a maioria das empresas do setor, a Manuel Francisco Simas Rainha apresenta uma grande dependência ao nível das Necessidades Cíclicas, tendo em conta que grande parte dos fornecedores exigem pagamento antecipado ou a pronto pagamento no ato da encomenda. Assim sendo, as empresas deparam-se com necessidade de efetuar grandes encomendas com aumento de stock.
Desta forma, o principal objetivo deste trabalho consiste em três pontos, nomeadamente: estudar o funcionamento de uma empresa na perspetiva da gestão financeira a curto prazo, de forma a detetar quer lacunas relacionas com a gestão corrente da empresa, e assim propor métodos mais eficazes quer no controle da gestão corrente da empresa, quer na redução de custos operacionais; conhecer a viabilidade da obtenção de apoios do estado para investimentos produtivos; e finalmente estudar o mercado a fim de estruturar investimentos futuros.
O desenvolvimento da componente prática do relatório de estágio compreendeu a realização de diversas tarefas no funcionamento corrente da empresa, implementando conhecimentos teóricos adquiridos durante toda a Licenciatura em Gestão e no presente Mestrado em Ciência Económicas e Empresariais.
Concluiu-se que, no geral, a empresa é eficiente em todo o processo de gestão corrente, sendo que a implementação de novos métodos de controlo e cobrança de dívidas vencidas se revelou útil na redução de contas a receber. Contudo o crescente número de grandes clientes tem acentuado a desfavorabilidiade do ciclo de exploração, com impacto na tesouraria da empresa.
ABSTRACT: The internship who originate this report was accomplished at Manuel Francisco Simas Rainha, which is a familiar microenterprise created at 1983 dedicated to the production and commercialization of wine and spirit drinks. Like the major of the other enterprises of the same sector, the Manuel Francisco Simas Rainha enterprise is highly dependent of Cyclical Needs, taking into account that most of the suppliers demand payment in advance or prompt payment at the time of ordering. Therefore, this type of enterprises have the need to place large orders with increased stock. Therefore, the main objective of this project consists of three points: to study the functioning of a enterprise in the perspective of short-term financial management, in order to detect any gaps related to the enterprise’s current management, and thus propose more effective methods either in the control of the enterprise’s day-to-day management, or in the reduction of operating costs; know the feasibility of obtaining state support for productive investments; and finally, studying the market in order to structure future investments. The development of the practical component of the internship report included the accomplishment of several tasks in the day-to-day running of the enterprise, applying academic knowledge acquired throughout the Degree in Management and in the present Master in Economic and Business Science. It was concluded that, in general, the company is efficient in the entire day-to-day management process, and the implementation of new methods of control and collection of overdue debts proved to be useful in reducing accounts receivable. However, the growing number of large customers has accentuated the unfavorability of the exploration cycle, with an impact on the company's treasury.
ABSTRACT: The internship who originate this report was accomplished at Manuel Francisco Simas Rainha, which is a familiar microenterprise created at 1983 dedicated to the production and commercialization of wine and spirit drinks. Like the major of the other enterprises of the same sector, the Manuel Francisco Simas Rainha enterprise is highly dependent of Cyclical Needs, taking into account that most of the suppliers demand payment in advance or prompt payment at the time of ordering. Therefore, this type of enterprises have the need to place large orders with increased stock. Therefore, the main objective of this project consists of three points: to study the functioning of a enterprise in the perspective of short-term financial management, in order to detect any gaps related to the enterprise’s current management, and thus propose more effective methods either in the control of the enterprise’s day-to-day management, or in the reduction of operating costs; know the feasibility of obtaining state support for productive investments; and finally, studying the market in order to structure future investments. The development of the practical component of the internship report included the accomplishment of several tasks in the day-to-day running of the enterprise, applying academic knowledge acquired throughout the Degree in Management and in the present Master in Economic and Business Science. It was concluded that, in general, the company is efficient in the entire day-to-day management process, and the implementation of new methods of control and collection of overdue debts proved to be useful in reducing accounts receivable. However, the growing number of large customers has accentuated the unfavorability of the exploration cycle, with an impact on the company's treasury.
Description
Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais (Finanças e Contabilidade), 10 de dezembro de 2020, Universidade dos Açores.
Keywords
Equilíbrio Financeiro Gestão de Empresas Gestão Financeira Investimento Financeiro Mercado Enterprise Financial Balance Management
Pedagogical Context
Citation
Costa, Sérgio Botelho (2020). "Gestão financeira, estudo de um caso prático: Manuel Francisco Simas Rainha". (Mestrado em Ciências Económicas e Empresariais). Ponta Delgada: Universidade dos Açores, 61 p.. [Consult. Dia Mês Ano]. Disponível em www:<http://hdl.handle.net/10400.3/6010>.