GESTÃO FINANCEIRA DA AMR REFRIGERAÇÃO: DIAGNÓSTICO SITUACIONAL

Abstract

Changes in the world scenario and competition between companies generate the need for micro companies to organize themselves in order to remain competitive and financially healthy. The risk is greater when the enterprise is the entrepreneur's only source of income. The report below points out the observation made at the company AMR Refrigeração, located in Florianópolis, aiming to diagnose the organization's situation regarding its financial management. The general objective of this research was to investigate the company's financial management process and propose adjustments for improvement. The research was exploratory and descriptive, using primary and secondary sources, through a qualitative, documentary, bibliographic case study and participant observation. Regarding the results, amid the observations and examination of previous documents, it was found that the company does not have any management system, cash flow, working capital, pro-labore, inventory control, fixed expenses or variables. The mix of personal and business expenses was evidenced. After this investigation, actions were proposed for the AMR company, such as separating personal and business accounts, including credit cards; implementation of spreadsheets of various controls and computerized system as well as definition of financial planning for 2021 with projected results. It is believed that these suggestions will greatly help the company to remain solid in the market. The knowledge acquired in the administration course was essential for the execution of this work.