ANALYSIS OF THE IMPORTANCE OF ACCOUNTS PAYABLE AND RECEIVABLE MANAGEMENT IN RETAIL BUILDING MATERIAL STORES IN CAUCAIA: A CASE STUDY

Abstract

This article sought to analyze the importance of accounts payable and receivable management for the financial sustainability of building material stores in Caucaia. The research aimed to understand the effects of financial management in micro and small enterprises, evaluate the control processes adopted by the sector, and verify how the management of these accounts supports decision-making. The methodology employed consisted of structured questionnaires directed at owners and financial managers, allowing the identification of practices, challenges, and perceptions regarding financial control. The results showed that, although managers recognize the relevance of financial management, many companies still use manual and poorly systematized methods, which compromises the accuracy of information, hinders cash flow control, and impairs the identification of delinquencies. It was also observed that the absence of adequate technological tools limits planning capacity and strategic decision-making. It is concluded that efficient management of accounts payable and receivable contributes to greater financial stability, risk reduction, and strengthened business competitiveness. The study suggests that future research explore specific managerial tools and develop good practice models adapted to the local context.