fluxo de caixa
TRANSCRIPT
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Profa Gisely Jorge Mesquita
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É a previsão de entradas e saídas de
recursos monetários, por um
determinado período.
Essa previsão deve ser feita com base
nos dados levantados nas projeções
econômico-financeiras atuais da
empresa, levando porém em
consideração a memória de dados que
respaldará essa mesma previsão. 3
Profa Gisely Jorge Mesquita
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O principal objetivo dessa previsão é
fornecer
informações para a tomada de decisões,
tais
como:
prognosticar as necessidades de
captação de recursos bem como prever
os períodos em que haverá sobras ou
necessidades de recursos;
aplicar os excedentes de caixa nas
alternativas mais rentáveis para a
empresa sem comprometer a liquidez.
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Profa Gisely Jorge Mesquita
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Para a montagem da projeção do fluxo de caixa devemos
considerar os seguintes dados:
- Entradas
a) contas a receber
b) empréstimos
c) dinheiro dos sócios
- Saídas
a) contas a pagar
b) despesas gerais de administração (custos fixos)
c) pagamento de empréstimos
d) compras à vista
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CF = CICLO FINANCEIRO = 60 DIAS = 2 MESES
Giro do Caixa = 6 vezes ao ano =
MMC = Media Mensal do Caixa = 2.500,00
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EXERCÍCIO
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